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    <title>2021 (12) TMI 261 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the assessment order under Section 143(3) of the Income Tax Act for the assessment year 2014-2015. The petitioner, a partnership firm in the granite industry, failed to prove the assessment was incorrect despite being given a fair opportunity to present their case. The court emphasized the importance of exhausting alternate remedies, directing the petitioner to pursue relief through statutory appeal mechanisms under Section 246-A of the Income Tax Act.</description>
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      <description>The court dismissed the writ petition challenging the assessment order under Section 143(3) of the Income Tax Act for the assessment year 2014-2015. The petitioner, a partnership firm in the granite industry, failed to prove the assessment was incorrect despite being given a fair opportunity to present their case. The court emphasized the importance of exhausting alternate remedies, directing the petitioner to pursue relief through statutory appeal mechanisms under Section 246-A of the Income Tax Act.</description>
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