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    <title>2022 (11) TMI 93 - MADRAS HIGH COURT</title>
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    <description>The court found errors in the tax notices issued to the petitioner, emphasizing the incorrect application of tax laws and failure to consider the petitioner&#039;s arguments. The assessing authority was directed to issue fresh notices for proper assessment based on actual agreements and documents provided. Failure to comply within the specified timeframe would result in deeming the petitioner&#039;s returns as accepted. The writ petitions were disposed of without costs, highlighting the importance of a fair and accurate assessment process aligned with legal provisions and agreements.</description>
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      <description>The court found errors in the tax notices issued to the petitioner, emphasizing the incorrect application of tax laws and failure to consider the petitioner&#039;s arguments. The assessing authority was directed to issue fresh notices for proper assessment based on actual agreements and documents provided. Failure to comply within the specified timeframe would result in deeming the petitioner&#039;s returns as accepted. The writ petitions were disposed of without costs, highlighting the importance of a fair and accurate assessment process aligned with legal provisions and agreements.</description>
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