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    <title>2023 (3) TMI 1159 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the order under Section 148-A(d) of the Income Tax Act, 1961, finding the reasons provided by the first respondent to be justifiable. The petitioner&#039;s failure to explain the substantial deposits in the Axis Bank account and the absence of an income return led to the dismissal of the writ petition. The Court concluded that there was no merit in challenging the impugned order, resulting in the closure of the connected Writ Miscellaneous Petition without costs.</description>
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      <description>The Court upheld the order under Section 148-A(d) of the Income Tax Act, 1961, finding the reasons provided by the first respondent to be justifiable. The petitioner&#039;s failure to explain the substantial deposits in the Axis Bank account and the absence of an income return led to the dismissal of the writ petition. The Court concluded that there was no merit in challenging the impugned order, resulting in the closure of the connected Writ Miscellaneous Petition without costs.</description>
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