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    <title>2025 (9) TMI 109 - MADRAS HIGH COURT</title>
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    <description>The HC allowed the writ petition, holding the issue covered in favour of the petitioner by a recent Principal Bench decision granting authorities the benefit of exclusion of 15.03.2020-28.02.2022 when reckoning limitation. The impugned assessment order dated 16.08.2024 for AY 2019-20 is quashed, and the matter is remitted to the first respondent to pass a fresh assessment order on merits. Petition allowed by way of remand.</description>
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      <description>The HC allowed the writ petition, holding the issue covered in favour of the petitioner by a recent Principal Bench decision granting authorities the benefit of exclusion of 15.03.2020-28.02.2022 when reckoning limitation. The impugned assessment order dated 16.08.2024 for AY 2019-20 is quashed, and the matter is remitted to the first respondent to pass a fresh assessment order on merits. Petition allowed by way of remand.</description>
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