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    <title>2020 (10) TMI 803 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Single Judge&#039;s directions in the Writ Appeals filed by the Revenue against the Assessee. The time frame for issuing the show cause notice was extended to three months due to delays attributed to COVID-19 and lack of cooperation. The Assessee was instructed to cooperate with the Authority, with a warning against further extensions unless justified by non-cooperation. Both parties were directed to act diligently to conclude the assessment proceedings within the specified time frame.</description>
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