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    <title>2018 (12) TMI 1873 - MADRAS HIGH COURT</title>
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    <description>The court dismissed all three writ petitions challenging the notices issued under Section 148 and Section 158-BC of the Income Tax Act. It held that the reopening of assessments and block assessment were valid, emphasizing the importance of providing fair opportunities for the petitioner to defend himself. The court clarified that parallel proceedings are permissible under the Act if based on independent materials. It urged the Income Tax Department to expedite the proceedings due to the prolonged pendency of the cases.</description>
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      <description>The court dismissed all three writ petitions challenging the notices issued under Section 148 and Section 158-BC of the Income Tax Act. It held that the reopening of assessments and block assessment were valid, emphasizing the importance of providing fair opportunities for the petitioner to defend himself. The court clarified that parallel proceedings are permissible under the Act if based on independent materials. It urged the Income Tax Department to expedite the proceedings due to the prolonged pendency of the cases.</description>
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