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2019 (8) TMI 298

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..... both the writ petitions stating that before Ext.P1 judgment was brought to the notice of the authority, action had already been initiated by issuing the demand notices. It is stated that in the light of the directions contained in Ext.P1, the issue will be reconsidered with notice to the petitioner and after hearing the petitioner also. Having considered the contentions advanced, the demand not .....

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..... T. LEKSHMI P. NAIR AND SRI. ARJUN SATHISH KUMAR For The Respondents : ADV. SRI. JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT These writ petitions are filed challenging Ext.P2 in WP(C)No.3278 of 2019 and Ext.P3 in WP(C)No.3264 of 2019 seeking direction to the first respondent to consider the compounding application submitted by the petitioner after .....

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..... he demand notices. It is stated that in the light of the directions contained in Ext.P1, the issue will be reconsidered with notice to the petitioner and after hearing the petitioner also. 5. Having considered the contentions advanced, I am of the opinion that the demand notices which are issued without reference to Ext.P1 judgment cannot survive. Ext.P2 in WP(C)No.3278 of 2019 and .....

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