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    <title>2020 (12) TMI 184 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Revenue&#039;s appeal challenging the Income Tax Appellate Tribunal&#039;s order for the assessment year 2015-16. The Court admitted the appeal based on substantial questions of law, including the Tribunal&#039;s authority to set aside the assessing officer&#039;s order for reexamination and remit the issue back to the officer. The Court emphasized the burden of proof principle and directed expedited processing of the assessee&#039;s declaration under the Vivad Se Vishwas Scheme. The appeal was disposed of with liberty for restoration, focusing on procedural aspects related to the scheme.</description>
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