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    <title>2018 (10) TMI 1512 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the tax case appeal, ruling that a show cause notice prior to passing an order under Section 263 of the Income Tax Act was not mandatory, as clarified by the Supreme Court in the Amitabh Bachchan case. The Court found the Ashish Rajpal case cited by the appellant factually distinguishable and upheld the Tribunal&#039;s decision. The appeal was dismissed without costs.</description>
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      <description>The High Court dismissed the tax case appeal, ruling that a show cause notice prior to passing an order under Section 263 of the Income Tax Act was not mandatory, as clarified by the Supreme Court in the Amitabh Bachchan case. The Court found the Ashish Rajpal case cited by the appellant factually distinguishable and upheld the Tribunal&#039;s decision. The appeal was dismissed without costs.</description>
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