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    <title>2020 (1) TMI 622 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the challenge to the notice under Section 148 of the Income Tax Act, 1961, as it was deemed served on the petitioner through their authorized representative. The petitioner was directed to pursue the alternative remedy of filing an appeal before the Appellate Commissioner within 30 days. The court disposed of the writ petition, instructing the Appellate Commissioner to decide on the appeal within three months. The original impugned order was to be returned to the petitioner&#039;s counsel, and the case was closed without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=391009</link>
      <description>The court dismissed the challenge to the notice under Section 148 of the Income Tax Act, 1961, as it was deemed served on the petitioner through their authorized representative. The petitioner was directed to pursue the alternative remedy of filing an appeal before the Appellate Commissioner within 30 days. The court disposed of the writ petition, instructing the Appellate Commissioner to decide on the appeal within three months. The original impugned order was to be returned to the petitioner&#039;s counsel, and the case was closed without costs.</description>
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