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    <title>2025 (1) TMI 701 - MADHYA PRADESH HIGH COURT</title>
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    <description>MP HC dismissed writ petition challenging proceedings under section 153C of Income Tax Act. Petitioner objected to undated and unsigned satisfaction note by AO and raised limitation issues. Court held petitioner approached at belated stage in November-December when 12-month limitation period ends March 2025. All objections regarding satisfaction note and assessment can be raised before AO with subsequent appeal remedies available before CIT and ITAT. Court declined interference as statutory remedies remain available.</description>
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      <link>https://www.taxtmi.com/caselaws?id=764637</link>
      <description>MP HC dismissed writ petition challenging proceedings under section 153C of Income Tax Act. Petitioner objected to undated and unsigned satisfaction note by AO and raised limitation issues. Court held petitioner approached at belated stage in November-December when 12-month limitation period ends March 2025. All objections regarding satisfaction note and assessment can be raised before AO with subsequent appeal remedies available before CIT and ITAT. Court declined interference as statutory remedies remain available.</description>
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