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2014 (1) TMI 1409 - MADRAS HIGH COURTValidity of demand notice - Held that:- The assessment order was passed on 30.12.2013, against which, further appeal can be filed to the Income Tax Appellate Tribunal under Section 253 of the Act within 60 days from the date of receipt of a copy of the order - As the appellate remedy is available to the petitioner, it could be accepted and the authority may thereafter proceed with the matter – The respondents are directed to not to take any coercive steps for recovery against the petitioner, till the appeal time is exhausted – Decided in favour of petitioner.
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