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    <title>2021 (8) TMI 1188 - MADRAS HIGH COURT</title>
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    <description>The court upheld the jurisdiction of the Dispute Resolution Panel (DRP) under Section 144C(8) of the Income Tax Act, confirming its power to consider any matter arising from the assessment proceedings. It also validated the enhancement notice issued by the DRP, emphasizing that the issues raised were related to the assessment proceedings. The court directed the petitioner to exhaust appellate remedies, requiring them to appeal against the final Assessment Order within four weeks. The writ petition was dismissed, and no costs were awarded.</description>
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      <description>The court upheld the jurisdiction of the Dispute Resolution Panel (DRP) under Section 144C(8) of the Income Tax Act, confirming its power to consider any matter arising from the assessment proceedings. It also validated the enhancement notice issued by the DRP, emphasizing that the issues raised were related to the assessment proceedings. The court directed the petitioner to exhaust appellate remedies, requiring them to appeal against the final Assessment Order within four weeks. The writ petition was dismissed, and no costs were awarded.</description>
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