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    <title>2021 (10) TMI 879 - MADRAS HIGH COURT</title>
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    <description>The High Court directed the appellant to pursue appellate remedies regarding the validity of reopening proceedings under Section 147/148 of the Income Tax Act for assessment years 2016-17 and 2017-18. The Court vacated all findings of the Writ Court, allowing the appellant to raise issues before the First Appellate Authority. The appellate authority was instructed to decide on merit independently and stay the re-assessment proceedings until a decision is reached to safeguard the appellant&#039;s interests.</description>
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      <description>The High Court directed the appellant to pursue appellate remedies regarding the validity of reopening proceedings under Section 147/148 of the Income Tax Act for assessment years 2016-17 and 2017-18. The Court vacated all findings of the Writ Court, allowing the appellant to raise issues before the First Appellate Authority. The appellate authority was instructed to decide on merit independently and stay the re-assessment proceedings until a decision is reached to safeguard the appellant&#039;s interests.</description>
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