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    <title>2005 (3) TMI 84 - MADRAS High Court</title>
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    <description>The court quashed the notices issued under section 148 of the Income-tax Act and the provisional attachment orders issued under section 281B of the Act. The respondent failed to comply with legal requirements and principles established by higher courts. The court granted liberty to the respondent to issue fresh notices for reassessment, if necessary, with a directive to consider the petitioners&#039; objections in accordance with the law. The writ petitions were allowed, impugned notices and orders were annulled, no costs were awarded, and related petitions were closed.</description>
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    <pubDate>Thu, 31 Mar 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=10721</link>
      <description>The court quashed the notices issued under section 148 of the Income-tax Act and the provisional attachment orders issued under section 281B of the Act. The respondent failed to comply with legal requirements and principles established by higher courts. The court granted liberty to the respondent to issue fresh notices for reassessment, if necessary, with a directive to consider the petitioners&#039; objections in accordance with the law. The writ petitions were allowed, impugned notices and orders were annulled, no costs were awarded, and related petitions were closed.</description>
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      <pubDate>Thu, 31 Mar 2005 00:00:00 +0530</pubDate>
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