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    <description>The High Court of Madras addressed writ petitions related to Assessment Years 2012-13 and 2013-14 under the Income Tax Act, 1961. The court set aside the rejection of revision petitions by the Principal Commissioner of Income Tax due to delay, directing a rehearing of both petitions together. The petitioner was instructed to pay costs, and failure to do so would lead to dismissal of the writ petitions. The judgment stressed considering unique circumstances and ensuring a fair hearing, aiming for a just and timely resolution in compliance with legal procedures.</description>
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