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    <title>2022 (1) TMI 1230 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the reopening of assessment under Section 148 of the Income Tax Act, rejecting the petitioner&#039;s objections. It found the reasons for reopening to be valid and not inconsistent with the original assessment. The Court allowed the petitioner to participate in the proceedings but declined to interfere with the reassessment process. The respondent was directed to complete the reassessment within three months, emphasizing the need for compliance with legal requirements. The writ petition was disposed of without costs, and connected petitions were closed.</description>
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    <pubDate>Mon, 10 Jan 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=301800</link>
      <description>The Court upheld the reopening of assessment under Section 148 of the Income Tax Act, rejecting the petitioner&#039;s objections. It found the reasons for reopening to be valid and not inconsistent with the original assessment. The Court allowed the petitioner to participate in the proceedings but declined to interfere with the reassessment process. The respondent was directed to complete the reassessment within three months, emphasizing the need for compliance with legal requirements. The writ petition was disposed of without costs, and connected petitions were closed.</description>
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      <pubDate>Mon, 10 Jan 2022 00:00:00 +0530</pubDate>
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