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    <title>2021 (12) TMI 1083 - MADRAS HIGH COURT</title>
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    <description>The High Court partially allowed the writ appeal, vacating findings on the validity of the reopening under Section 148 of the Income Tax Act. The appellant was granted liberty to challenge the correctness of the assessment order, including the reopening validity, before the Commissioner of Income Tax (Appeals). The Court emphasized the appellant&#039;s right to raise these issues without disadvantage in the appeal process.</description>
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      <description>The High Court partially allowed the writ appeal, vacating findings on the validity of the reopening under Section 148 of the Income Tax Act. The appellant was granted liberty to challenge the correctness of the assessment order, including the reopening validity, before the Commissioner of Income Tax (Appeals). The Court emphasized the appellant&#039;s right to raise these issues without disadvantage in the appeal process.</description>
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