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    <title>2021 (9) TMI 703 - MADRAS HIGH COURT</title>
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    <description>The court declined to delve into the Writ Petition on merits but directed the expeditious disposal of the pending appeal challenging the Assessment Order under the Income Tax Act. The appeal should be decided after providing a reasonable opportunity to the petitioner, including a personal hearing if requested. The Commissioner of Income Tax (Appeals) was instructed to decide the appeal within two months, and respondents were restrained from recovering amounts based on the challenged Assessment Order until then. No costs were awarded, and miscellaneous petitions were closed.</description>
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      <description>The court declined to delve into the Writ Petition on merits but directed the expeditious disposal of the pending appeal challenging the Assessment Order under the Income Tax Act. The appeal should be decided after providing a reasonable opportunity to the petitioner, including a personal hearing if requested. The Commissioner of Income Tax (Appeals) was instructed to decide the appeal within two months, and respondents were restrained from recovering amounts based on the challenged Assessment Order until then. No costs were awarded, and miscellaneous petitions were closed.</description>
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