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    <title>1997 (7) TMI 607 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging a pre-assessment notice was not considered fit for interference where the assessee had an opportunity to submit an explanation before the assessing authority. The notice only proposed taxation on estimated turnovers, and the statutory assessment process still allowed the assessee to contest the proposal on merits. In the presence of an efficacious remedy under the taxing statute, the writ court declined to replace the assessment mechanism or intervene at the notice stage, leaving the challenge to the notice unsuccessful.</description>
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      <title>1997 (7) TMI 607 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159099</link>
      <description>A writ petition challenging a pre-assessment notice was not considered fit for interference where the assessee had an opportunity to submit an explanation before the assessing authority. The notice only proposed taxation on estimated turnovers, and the statutory assessment process still allowed the assessee to contest the proposal on merits. In the presence of an efficacious remedy under the taxing statute, the writ court declined to replace the assessment mechanism or intervene at the notice stage, leaving the challenge to the notice unsuccessful.</description>
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      <pubDate>Fri, 25 Jul 1997 00:00:00 +0530</pubDate>
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