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    <title>2020 (2) TMI 266 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the Writ Petition challenging the notice issued under Section 263 of the Income Tax Act, 1961, for re-opening the assessment order dated 31.03.2015. The judge found that the assessment order for the relevant year did not sufficiently address the issues raised and directed the petitioner to participate in the adjudicatory mechanism by responding to the notice within 30 days. The respondent was instructed to issue an appropriate order after considering the petitioner&#039;s reply, ensuring the petitioner&#039;s right to be heard. No costs were awarded in this case.</description>
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    <pubDate>Thu, 02 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 266 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=391822</link>
      <description>The court dismissed the Writ Petition challenging the notice issued under Section 263 of the Income Tax Act, 1961, for re-opening the assessment order dated 31.03.2015. The judge found that the assessment order for the relevant year did not sufficiently address the issues raised and directed the petitioner to participate in the adjudicatory mechanism by responding to the notice within 30 days. The respondent was instructed to issue an appropriate order after considering the petitioner&#039;s reply, ensuring the petitioner&#039;s right to be heard. No costs were awarded in this case.</description>
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      <pubDate>Thu, 02 Jan 2020 00:00:00 +0530</pubDate>
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