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    <title>2020 (1) TMI 1061 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging the notice issued under Section 148 of the Income Tax Act, 1961, seeking to reopen assessments for multiple years. The court emphasized the procedural requirement for the petitioner to provide objections before the Assessing Officer as per the decision in &quot;GKN Driveshafts (India) Ltd. v. ITO.&quot; The petitioner was granted four weeks to submit objections, and the Assessing Officer was directed to consider them and pass a reasoned order within four weeks. The judgment focused on ensuring compliance with the legal process before any further action could be taken.</description>
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    <pubDate>Wed, 16 Oct 2019 00:00:00 +0530</pubDate>
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      <pubDate>Wed, 16 Oct 2019 00:00:00 +0530</pubDate>
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