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    <title>1998 (2) TMI 36 - MADRAS High Court</title>
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    <description>The court upheld the Tribunal&#039;s decision that the earlier orders from July 31, 1978, had attained finality. It ruled against the assessee, stating that the finality of orders must be respected unless lawfully disturbed. The court cited legal precedents emphasizing the importance of upholding final decisions made by tribunals. The assessee&#039;s contention to challenge the jurisdiction under section 147(b) was rejected, affirming the Tribunal&#039;s view and denying the appeal.</description>
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    <pubDate>Fri, 20 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 36 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15613</link>
      <description>The court upheld the Tribunal&#039;s decision that the earlier orders from July 31, 1978, had attained finality. It ruled against the assessee, stating that the finality of orders must be respected unless lawfully disturbed. The court cited legal precedents emphasizing the importance of upholding final decisions made by tribunals. The assessee&#039;s contention to challenge the jurisdiction under section 147(b) was rejected, affirming the Tribunal&#039;s view and denying the appeal.</description>
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      <pubDate>Fri, 20 Feb 1998 00:00:00 +0530</pubDate>
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