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    <title>2023 (6) TMI 774 - MADRAS HIGH COURT</title>
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    <description>HC held the notice issued under section 143(2) valid and the assessment dated 20.12.2019 confirmed on that ground. Although the writ was filed beyond the statutory limitation, the Court permitted the petitioner to file a statutory appeal within two weeks of receipt of the order; the Commissioner of Income Tax (Appeals) is directed to admit such appeal without reference to limitation. The admitted appeal must comply with all other statutory conditions.</description>
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