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    <title>2006 (1) TMI 62 - MADRAS High Court</title>
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    <description>The court ruled against the appellant on both issues. It held that reissuing a notice under section 158BC after a transfer was unnecessary and that the assessment order dated December 3, 1998, was not barred by limitation. The appeal was dismissed, and T.C.M.P. No. 42 of 2001 was closed without costs.</description>
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      <description>The court ruled against the appellant on both issues. It held that reissuing a notice under section 158BC after a transfer was unnecessary and that the assessment order dated December 3, 1998, was not barred by limitation. The appeal was dismissed, and T.C.M.P. No. 42 of 2001 was closed without costs.</description>
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