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    <title>2021 (7) TMI 958 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of the notice issued under Section 148 of the Income Tax Act for reopening the assessment, finding that proper procedures were followed. The reasons provided for reopening the assessment were deemed adequate and convincing. The objections filed by the petitioner were considered, and the court directed the petitioner to submit further objections within two weeks for the Assessing Officer&#039;s review, ensuring a fair process without prejudicing the revenue.</description>
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      <description>The court upheld the validity of the notice issued under Section 148 of the Income Tax Act for reopening the assessment, finding that proper procedures were followed. The reasons provided for reopening the assessment were deemed adequate and convincing. The objections filed by the petitioner were considered, and the court directed the petitioner to submit further objections within two weeks for the Assessing Officer&#039;s review, ensuring a fair process without prejudicing the revenue.</description>
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