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    <title>2018 (10) TMI 811 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions, affirming the validity of the notice issued under Section 148 of the Income Tax Act. It held that the notice was issued within the statutory period, reasons for reopening were provided upon request, and procedural requirements were met. The petitioner was directed to participate in the reassessment proceedings, emphasizing the need to exhaust alternative remedies before approaching the court and the limited scope of judicial review at the notice stage.</description>
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      <description>The court dismissed the writ petitions, affirming the validity of the notice issued under Section 148 of the Income Tax Act. It held that the notice was issued within the statutory period, reasons for reopening were provided upon request, and procedural requirements were met. The petitioner was directed to participate in the reassessment proceedings, emphasizing the need to exhaust alternative remedies before approaching the court and the limited scope of judicial review at the notice stage.</description>
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