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    <title>2017 (9) TMI 1160 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the rejection of the petitioner&#039;s application for condonation of delay in filing income tax returns for the assessment year 1996-97, remitting the matter back to the respondents for fresh consideration. The Court directed them to afford the petitioner an opportunity and process the returns in accordance with the law, emphasizing that the relief granted for the assessment year 1997-98 should equally apply to 1996-97. The Court allowed the writ petition without imposing any costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348403</link>
      <description>The High Court set aside the rejection of the petitioner&#039;s application for condonation of delay in filing income tax returns for the assessment year 1996-97, remitting the matter back to the respondents for fresh consideration. The Court directed them to afford the petitioner an opportunity and process the returns in accordance with the law, emphasizing that the relief granted for the assessment year 1997-98 should equally apply to 1996-97. The Court allowed the writ petition without imposing any costs.</description>
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      <pubDate>Wed, 06 Sep 2017 00:00:00 +0530</pubDate>
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