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    <title>2021 (4) TMI 25 - MADRAS HIGH COURT</title>
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    <description>The court quashed the impugned order and remitted the case back to the Tax Recovery Officer for proper consideration. The Deputy Commissioner of Income Tax was directed to provide assessment order copies to the petitioner. The petitioner was granted the opportunity to submit additional representations, with the Tax Recovery Officer instructed to make a final decision within ninety days. The court stressed adherence to procedural requirements under the Income Tax Act and Rules. The writ petition was allowed, and the related Miscellaneous Petition was closed.</description>
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      <description>The court quashed the impugned order and remitted the case back to the Tax Recovery Officer for proper consideration. The Deputy Commissioner of Income Tax was directed to provide assessment order copies to the petitioner. The petitioner was granted the opportunity to submit additional representations, with the Tax Recovery Officer instructed to make a final decision within ninety days. The court stressed adherence to procedural requirements under the Income Tax Act and Rules. The writ petition was allowed, and the related Miscellaneous Petition was closed.</description>
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