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    <title>2021 (11) TMI 1115 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the reassessment orders under Section 147 of the Income Tax Act for AY 2012-13 due to procedural irregularities and non-compliance with legal procedures. The Court emphasized the importance of fair assessment practices and directed the Competent Authority to issue fresh orders within a specified timeframe. The petitioners were instructed to participate in the assessment process, with additional representation allowed. The Writ Petitions were disposed of accordingly, with connected petitions closed and no costs awarded.</description>
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