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    <title>2022 (3) TMI 161 - MADRAS HIGH COURT</title>
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    <description>The court dismissed both writ petitions (W.P.No.21027 of 2021 and W.P.No.21854 of 2021), upholding the orders under Sections 144A and 153A of the Income Tax Act, 1961. The court granted the petitioner the liberty to file a statutory appeal and directed the Appellate Commissioner to pass orders on merits without being influenced by the observations in the judgment. The court also provided temporary relief by keeping the recovery proceedings in abeyance for 60 days.</description>
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