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    <title>2017 (3) TMI 148 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the Revenue must follow the prescribed procedure for reopening assessments as per the Supreme Court judgment. The Court emphasized the obligation on the Revenue to dispose of objections raised by the Assessee before proceeding with the assessment. The Court allowed the appeal, set aside the impugned order, and remanded the matter to the Assessing Officer to first dispose of the objections by way of a speaking order and then proceed further in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339645</link>
      <description>The High Court held that the Revenue must follow the prescribed procedure for reopening assessments as per the Supreme Court judgment. The Court emphasized the obligation on the Revenue to dispose of objections raised by the Assessee before proceeding with the assessment. The Court allowed the appeal, set aside the impugned order, and remanded the matter to the Assessing Officer to first dispose of the objections by way of a speaking order and then proceed further in accordance with the law.</description>
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