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    <title>2021 (7) TMI 1030 - MADRAS HIGH COURT</title>
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    <description>The court partly allowed the writ petition, directing the petitioner to file a refund application within one month. The respondents were instructed to pass a reassessment order and process the refund claim, with the option to seek an extension from the Division Bench if needed. No costs were awarded, and the connected Miscellaneous Petition was closed.</description>
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      <description>The court partly allowed the writ petition, directing the petitioner to file a refund application within one month. The respondents were instructed to pass a reassessment order and process the refund claim, with the option to seek an extension from the Division Bench if needed. No costs were awarded, and the connected Miscellaneous Petition was closed.</description>
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