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    <title>2020 (10) TMI 1158 - MADRAS HIGH COURT</title>
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    <description>The court disposed of the appeal filed under Section 260 A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal for the Assessment Year 2007-08. The appellant had availed benefits under the Direct Tax Vivad Se Vishwas Act, 2020, by filing a declaration and remitting the tax. The court directed the department to promptly process the application and communicate the decision to the appellant. The appellant was granted liberty to restore the appeal if the department&#039;s decision was unfavorable, without needing a formal application for condonation of delay. The Tax Case Appeal was disposed of without imposing any costs.</description>
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