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    <title>2021 (5) TMI 460 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2011-2012. The Court found that the respondent had provided sufficient documentation to demonstrate the timely issuance of the notice within the limitation period. It was held that the petitioner should address any limitation concerns before the competent authority with supporting evidence for proper adjudication. The writ petition was dismissed, and no costs were awarded.</description>
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      <description>The Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2011-2012. The Court found that the respondent had provided sufficient documentation to demonstrate the timely issuance of the notice within the limitation period. It was held that the petitioner should address any limitation concerns before the competent authority with supporting evidence for proper adjudication. The writ petition was dismissed, and no costs were awarded.</description>
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