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    <title>2024 (5) TMI 33 - MADRAS HIGH COURT</title>
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    <description>The HC disposed of the Writ Petition without costs, granting the petitioner liberty to file statutory appeals and suitable applications within specified timelines. The petitioner challenged the impugned order under s.263 of the Income Tax Act, 1961, but the court noted the distinction between the scrutiny assessment order under s.143(3) and the impugned order. The court acknowledged the petitioner&#039;s compliance with tax payments and the survey conducted under s.133A. The respondents argued for dismissal due to the petitioner&#039;s delayed approach and errors in the assessment order, suggesting an alternative remedy before the appellate Tribunal under s.253(1)(c).</description>
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    <pubDate>Tue, 23 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 33 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=751980</link>
      <description>The HC disposed of the Writ Petition without costs, granting the petitioner liberty to file statutory appeals and suitable applications within specified timelines. The petitioner challenged the impugned order under s.263 of the Income Tax Act, 1961, but the court noted the distinction between the scrutiny assessment order under s.143(3) and the impugned order. The court acknowledged the petitioner&#039;s compliance with tax payments and the survey conducted under s.133A. The respondents argued for dismissal due to the petitioner&#039;s delayed approach and errors in the assessment order, suggesting an alternative remedy before the appellate Tribunal under s.253(1)(c).</description>
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