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    <title>2021 (6) TMI 875 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the final assessment order, emphasizing that the procedures under Section 144C were initially followed and the specific remand by the ITAT did not require starting the procedure anew. The court held that the petitioner failed to establish grounds for setting aside the final assessment order and granted the petitioner the liberty to appeal before the Commissioner of Income Tax (Appeals).</description>
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      <description>The court dismissed the writ petition challenging the final assessment order, emphasizing that the procedures under Section 144C were initially followed and the specific remand by the ITAT did not require starting the procedure anew. The court held that the petitioner failed to establish grounds for setting aside the final assessment order and granted the petitioner the liberty to appeal before the Commissioner of Income Tax (Appeals).</description>
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