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    <title>2025 (4) TMI 351 - MADRAS HIGH COURT</title>
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    <description>SC upheld tax authorities&#039; notices reopening assessments under Section 148 of IT Act. The court found the notices valid, as the petitioner failed to provide full disclosure during original assessment. Objections were properly considered and overruled. Due to delayed challenge and procedural compliance, the writ petitions were dismissed, allowing reassessment to proceed.</description>
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      <description>SC upheld tax authorities&#039; notices reopening assessments under Section 148 of IT Act. The court found the notices valid, as the petitioner failed to provide full disclosure during original assessment. Objections were properly considered and overruled. Due to delayed challenge and procedural compliance, the writ petitions were dismissed, allowing reassessment to proceed.</description>
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