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    <title>2006 (11) TMI 166 - MADRAS High Court</title>
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    <description>The HC concluded that procedural irregularities by the Assessing Officer, such as failing to issue a proper notice under section 143(2) and not addressing objections, did not invalidate the reassessment. The HC set aside the ITAT&#039;s order, remanding the case to the Assessing Officer for fresh consideration, ensuring compliance with procedural requirements, and allowing the appellant to present their case. The tax case was disposed of without costs, and related miscellaneous petitions were closed.</description>
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    <pubDate>Wed, 08 Nov 2006 00:00:00 +0530</pubDate>
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      <description>The HC concluded that procedural irregularities by the Assessing Officer, such as failing to issue a proper notice under section 143(2) and not addressing objections, did not invalidate the reassessment. The HC set aside the ITAT&#039;s order, remanding the case to the Assessing Officer for fresh consideration, ensuring compliance with procedural requirements, and allowing the appellant to present their case. The tax case was disposed of without costs, and related miscellaneous petitions were closed.</description>
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      <pubDate>Wed, 08 Nov 2006 00:00:00 +0530</pubDate>
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