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    <title>2019 (6) TMI 1061 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the assessment order under the Income Tax Act for the petitioner, a small grocery shop owner, for the assessment year 2011-2012. Despite cash deposits, the petitioner had not filed returns or paid taxes. The court granted the petitioner another opportunity to explain, directing him to appear with his Chartered Accountant without adjournments. The respondent was instructed to reassess and issue a new order promptly. This decision aimed to ensure a fair assessment considering the petitioner&#039;s circumstances and the importance of allowing individuals to clarify their financial positions.</description>
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    <pubDate>Thu, 13 Jun 2019 00:00:00 +0530</pubDate>
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      <title>2019 (6) TMI 1061 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=381984</link>
      <description>The High Court set aside the assessment order under the Income Tax Act for the petitioner, a small grocery shop owner, for the assessment year 2011-2012. Despite cash deposits, the petitioner had not filed returns or paid taxes. The court granted the petitioner another opportunity to explain, directing him to appear with his Chartered Accountant without adjournments. The respondent was instructed to reassess and issue a new order promptly. This decision aimed to ensure a fair assessment considering the petitioner&#039;s circumstances and the importance of allowing individuals to clarify their financial positions.</description>
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      <pubDate>Thu, 13 Jun 2019 00:00:00 +0530</pubDate>
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