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    <title>2021 (7) TMI 991 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of reopening the assessment under Section 148 of the Income Tax Act, 1961, beyond the four-year limit. It found that the assessee had not fully disclosed material facts during the original assessment, justifying the reassessment. The court dismissed the writ petition and directed the respondent to promptly complete the reassessment process.</description>
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      <description>The court upheld the validity of reopening the assessment under Section 148 of the Income Tax Act, 1961, beyond the four-year limit. It found that the assessee had not fully disclosed material facts during the original assessment, justifying the reassessment. The court dismissed the writ petition and directed the respondent to promptly complete the reassessment process.</description>
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