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    <title>1997 (1) TMI 518 - MADRAS HIGH COURT</title>
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      <description>The Court dismissed the tax case due to the lack of valid service of the assessment order on the assessee. It was held that the service by affixture was not valid as other prescribed modes of service were not exhausted, leading to unjustified delay in filing the appeal. The Court emphasized the necessity of complying with procedural requirements in tax cases for fairness and adherence to the law.</description>
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