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    <title>1997 (7) TMI 23 - MADRAS High Court</title>
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    <description>The High Court of Madras, under Judge P. D. Dinakaran, allowed the writ petitions challenging the assessment orders for the years 1982-83 and 1983-84. The court held that the petitioner, engaged in dairy farming, was entitled to interest under section 214 as the advance tax was paid on time, despite a technical error in the form submission. The impugned orders were quashed, and the matter was remitted for reconsideration, emphasizing the importance of timely and full advance tax payments. The second respondent was directed to pass a new order within six weeks, with costs not imposed.</description>
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    <pubDate>Thu, 31 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 23 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15943</link>
      <description>The High Court of Madras, under Judge P. D. Dinakaran, allowed the writ petitions challenging the assessment orders for the years 1982-83 and 1983-84. The court held that the petitioner, engaged in dairy farming, was entitled to interest under section 214 as the advance tax was paid on time, despite a technical error in the form submission. The impugned orders were quashed, and the matter was remitted for reconsideration, emphasizing the importance of timely and full advance tax payments. The second respondent was directed to pass a new order within six weeks, with costs not imposed.</description>
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      <pubDate>Thu, 31 Jul 1997 00:00:00 +0530</pubDate>
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