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    <title>2024 (9) TMI 92 - MADRAS HIGH COURT</title>
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    <description>The Madras HC dismissed an appeal challenging reassessment proceedings, upholding the Appellate Tribunal&#039;s finding that the assessee failed to furnish required information under Section 143(3) of the Income Tax Act, 1961, justifying the Assessing Officer&#039;s decision to reopen assessment. The court held no substantial question of law arose for consideration under Section 260A, as the Tribunal&#039;s factual findings regarding non-disclosure of material facts could not be disturbed in appeals limited to substantial legal questions.</description>
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