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2020 (6) TMI 221 - MADRAS HIGH COURTMistake in original assessment - It is claimed that the difference in the rate of tax has now been claimed in the order impugned before this Court - HELD THAT:- Since only a self assessment has been made and since the books of accounts have not been verified till this date, the order now impugned is set aside and a direction is issued to the petitioner to produce the books of accounts on or before 19.06.2020 for verification by the respondent. The respondent may then verify the entries in Part -B and Part-C in Form -WW. If the respondent requires any clarification, necessary notice may be issued to the petitioner and the petitioner is at liberty to clarify either by themselves or through their Auditor. At any rate, it will be in the interest of both the petitioner and the respondent that the assessment is completed as expeditiously as possible. Petition disposed off.
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