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    <title>2023 (10) TMI 490 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Judge&#039;s order dismissing the appellant&#039;s writ petitions challenging the order of assessment for the years 2006-07 and 2007-08. The Court held that the Judge&#039;s interference deprived the appellant of the statutory remedy of rectification, emphasizing that the power of rectification should be exercised by the assessing authority. The Court directed the respondent to reconsider the rectification petition on its merits within six weeks.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444267</link>
      <description>The High Court set aside the Judge&#039;s order dismissing the appellant&#039;s writ petitions challenging the order of assessment for the years 2006-07 and 2007-08. The Court held that the Judge&#039;s interference deprived the appellant of the statutory remedy of rectification, emphasizing that the power of rectification should be exercised by the assessing authority. The Court directed the respondent to reconsider the rectification petition on its merits within six weeks.</description>
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      <pubDate>Wed, 30 Aug 2023 00:00:00 +0530</pubDate>
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