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    <title>2025 (8) TMI 457 - MEGHALAYA HIGH COURT</title>
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    <description>The court required the petitioner to file revised income tax returns for assessment year 2018-19 in response to the Section 148 notice, since the capital gains issue formed part of the assessment proceedings. Once those returns were filed before the competent authority, the respondents were to take up the matter and pass final orders for closure of the Capital Gain Deposit Scheme account in accordance with law and with expedition. The petitioner was also permitted to file the revised returns physically if required.</description>
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