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    <title>2021 (7) TMI 996 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the respondent&#039;s findings in a case regarding the reopening of assessment proceedings for the Assessment Year 2005-06 under Section 147 of the Income Tax Act. It was determined that the petitioner did not provide complete and truthful information during the original assessment, justifying the reopening. The Court dismissed the writ petition and directed the petitioner to cooperate with the reassessment process promptly.</description>
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      <description>The Court upheld the respondent&#039;s findings in a case regarding the reopening of assessment proceedings for the Assessment Year 2005-06 under Section 147 of the Income Tax Act. It was determined that the petitioner did not provide complete and truthful information during the original assessment, justifying the reopening. The Court dismissed the writ petition and directed the petitioner to cooperate with the reassessment process promptly.</description>
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