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    <title>1997 (5) TMI 411 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the appeal, setting aside the assessment order due to lack of opportunity for the petitioner during the assessment process. The Court emphasized the importance of affording natural justice principles and quashed the order, directing the appellant to deposit 25% of the tax assessed. The assessing officer was instructed to allow the appellant to present objections and complete assessment proceedings within a specified timeline. Failure to deposit the amount would result in restoration of the assessment order, with the Court dismissing a related application and awarding no costs.</description>
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      <title>1997 (5) TMI 411 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159935</link>
      <description>The High Court allowed the appeal, setting aside the assessment order due to lack of opportunity for the petitioner during the assessment process. The Court emphasized the importance of affording natural justice principles and quashed the order, directing the appellant to deposit 25% of the tax assessed. The assessing officer was instructed to allow the appellant to present objections and complete assessment proceedings within a specified timeline. Failure to deposit the amount would result in restoration of the assessment order, with the Court dismissing a related application and awarding no costs.</description>
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      <pubDate>Sat, 10 May 1997 00:00:00 +0530</pubDate>
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