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    <title>2019 (1) TMI 1954 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of the notice issued under Section 148 of the Income Tax Act for re-opening the assessment, emphasizing that failure to challenge the reasons for re-opening barred the petitioner from questioning it through a writ petition. The court deemed the assessment order valid since the petitioner did not object to the reasons provided by the Assessing Officer. The petitioner was directed to pursue the matter through a statutory appeal within a specified period, highlighting the importance of following the statutory appeal process for challenging assessments.</description>
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      <description>The court upheld the validity of the notice issued under Section 148 of the Income Tax Act for re-opening the assessment, emphasizing that failure to challenge the reasons for re-opening barred the petitioner from questioning it through a writ petition. The court deemed the assessment order valid since the petitioner did not object to the reasons provided by the Assessing Officer. The petitioner was directed to pursue the matter through a statutory appeal within a specified period, highlighting the importance of following the statutory appeal process for challenging assessments.</description>
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