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    <title>2021 (4) TMI 131 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras admitted an appeal by the Revenue challenging the Income Tax Appellate Tribunal&#039;s order for the assessment year 2014-15. The appeal raised substantial questions of law regarding the re-examination by the Assessing Officer and the shifting of onus to the Revenue. The court granted the assessee liberty to restore the appeal depending on the outcome of the declaration filed under the Vivad Se Vishwas Scheme. The tax case appeal was disposed of with this liberty, leaving the substantial questions of law open for future consideration.</description>
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      <description>The High Court of Madras admitted an appeal by the Revenue challenging the Income Tax Appellate Tribunal&#039;s order for the assessment year 2014-15. The appeal raised substantial questions of law regarding the re-examination by the Assessing Officer and the shifting of onus to the Revenue. The court granted the assessee liberty to restore the appeal depending on the outcome of the declaration filed under the Vivad Se Vishwas Scheme. The tax case appeal was disposed of with this liberty, leaving the substantial questions of law open for future consideration.</description>
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      <pubDate>Tue, 09 Mar 2021 00:00:00 +0530</pubDate>
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