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    <title>2021 (4) TMI 1169 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging intimations under Section 143(1) of the Income Tax Act, 1961 by Co-operative Societies for the year 2018-19. The court upheld the Revenue&#039;s position, citing the petitioners&#039; belated filing of returns, lack of cooperation in assessment proceedings, and delayed approach to the court. Emphasizing the importance of timely compliance and responsiveness in tax matters, the court closed the connected Miscellaneous Petitions filed by the Revenue seeking to vacate stays without costs.</description>
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      <description>The court dismissed the writ petitions challenging intimations under Section 143(1) of the Income Tax Act, 1961 by Co-operative Societies for the year 2018-19. The court upheld the Revenue&#039;s position, citing the petitioners&#039; belated filing of returns, lack of cooperation in assessment proceedings, and delayed approach to the court. Emphasizing the importance of timely compliance and responsiveness in tax matters, the court closed the connected Miscellaneous Petitions filed by the Revenue seeking to vacate stays without costs.</description>
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