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    <title>2022 (10) TMI 299 - MADRAS HIGH COURT</title>
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    <description>The court upheld the authority&#039;s procedure and conclusions in a case involving a petitioner who failed to file income tax returns, requested documents related to a search, and provided explanations for cash deposits. The court found the petitioner&#039;s explanations insufficient due to the lack of tax return filings and deemed their responses incriminating. Consequently, the court dismissed the Writ Petition and connected Miscellaneous Petition without costs, affirming the validity of the assessment order.</description>
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      <description>The court upheld the authority&#039;s procedure and conclusions in a case involving a petitioner who failed to file income tax returns, requested documents related to a search, and provided explanations for cash deposits. The court found the petitioner&#039;s explanations insufficient due to the lack of tax return filings and deemed their responses incriminating. Consequently, the court dismissed the Writ Petition and connected Miscellaneous Petition without costs, affirming the validity of the assessment order.</description>
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