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    <title>2024 (4) TMI 1320 - MADRAS HIGH COURT</title>
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    <description>HC held the Interim Board&#039;s order must conform to the earlier Division Bench judgment; proceedings are deemed to have commenced prior to 31.03.2021. The impugned order insofar as the application for assessment year 2020-21 is set aside and the matter is remitted to the Interim Board for reconsideration in light of the Division Bench direction. The Interim Board is directed to dispose of the proceedings as expeditiously as possible, preferably within three months from receipt of a copy of the order.</description>
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