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    <title>2007 (3) TMI 230 - MADRAS High Court</title>
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    <description>The court quashed an order dismissing appeals against assessment orders for non-payment of tax due before filing the appeal, citing the mandatory requirement under section 249(4)(a) of the Income-tax Act. The court found no illegality in the impugned order and emphasized the importance of timely challenges, dismissing the writ petition due to unreasonable delay. The petitioner was allowed to seek exemption under section 249(4)(b) if necessary. No costs were awarded.</description>
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      <title>2007 (3) TMI 230 - MADRAS High Court</title>
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      <description>The court quashed an order dismissing appeals against assessment orders for non-payment of tax due before filing the appeal, citing the mandatory requirement under section 249(4)(a) of the Income-tax Act. The court found no illegality in the impugned order and emphasized the importance of timely challenges, dismissing the writ petition due to unreasonable delay. The petitioner was allowed to seek exemption under section 249(4)(b) if necessary. No costs were awarded.</description>
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      <pubDate>Mon, 12 Mar 2007 00:00:00 +0530</pubDate>
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