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    <title>2023 (6) TMI 356 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging reassessment proceedings under the Income-Tax Act for the assessment year 2019-2020. It held that the petitioner misrepresented facts regarding the notice sent to an incorrect email id, as evidence showed the notice was sent to the correct email id. The Court emphasized the importance of providing accurate contact information in the digital age and ordered the petitioner to pay Rupees One Lakh to a Cancer Institute in Chennai. The petition was dismissed with costs, highlighting the need for adherence to natural justice principles in tax proceedings.</description>
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      <description>The Court dismissed the writ petition challenging reassessment proceedings under the Income-Tax Act for the assessment year 2019-2020. It held that the petitioner misrepresented facts regarding the notice sent to an incorrect email id, as evidence showed the notice was sent to the correct email id. The Court emphasized the importance of providing accurate contact information in the digital age and ordered the petitioner to pay Rupees One Lakh to a Cancer Institute in Chennai. The petition was dismissed with costs, highlighting the need for adherence to natural justice principles in tax proceedings.</description>
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