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    <title>2019 (3) TMI 289 - MADRAS HIGH COURT</title>
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    <description>The court allowed the petitioner to file a statutory appeal challenging the assessment under Section 143(3) of the Income Tax Act for the Assessment Year 2016-17. The court directed the Commissioner of Income Tax (Appeals) to consider the appeal without reference to limitation and dispose of it lawfully. A proposal was made for the petitioner to remit a specific amount to the Income Tax Department, leading to the lifting of bank account attachments and consideration of stay of recovery upon filing the appeal and remittance. The final order required the petitioner to comply with the specified conditions and for the Assessing Officer to consider the stay petition following Circulars issued by the Central Board of Direct Taxes.</description>
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    <pubDate>Thu, 14 Feb 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=376268</link>
      <description>The court allowed the petitioner to file a statutory appeal challenging the assessment under Section 143(3) of the Income Tax Act for the Assessment Year 2016-17. The court directed the Commissioner of Income Tax (Appeals) to consider the appeal without reference to limitation and dispose of it lawfully. A proposal was made for the petitioner to remit a specific amount to the Income Tax Department, leading to the lifting of bank account attachments and consideration of stay of recovery upon filing the appeal and remittance. The final order required the petitioner to comply with the specified conditions and for the Assessing Officer to consider the stay petition following Circulars issued by the Central Board of Direct Taxes.</description>
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