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    <title>2017 (12) TMI 1688 - MADRAS HIGH COURT</title>
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    <description>The court directed the petitioner to file a representation along with a copy of the order to the respondent, requesting reasons for re-opening the assessment under Section 147 of the Income Tax Act, 1961. The petitioner was granted fifteen days to submit objections, and the respondent was required to pass a speaking order within two weeks of receiving the objections. No coercive action was to be taken against the petitioner until the proceedings were finalized, contingent on compliance with the directive. The writ petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.</description>
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      <description>The court directed the petitioner to file a representation along with a copy of the order to the respondent, requesting reasons for re-opening the assessment under Section 147 of the Income Tax Act, 1961. The petitioner was granted fifteen days to submit objections, and the respondent was required to pass a speaking order within two weeks of receiving the objections. No coercive action was to be taken against the petitioner until the proceedings were finalized, contingent on compliance with the directive. The writ petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.</description>
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