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    <title>2004 (12) TMI 650 - ORISSA HIGH COURT</title>
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    <description>Natural justice was not breached in reassessment where the substance of the preliminary report alleging diversion of export sales and the fraud case report had been communicated to the dealer, and the material was confronted before the adverse order. The High Court held that separate supply of the original reports in copy was not invariably required if the relied-upon material had been brought to the dealer&#039;s notice through the notice and the representative&#039;s statement. On that basis, writ interference under Article 226 was refused and the reassessment was not quashed; the statutory appeal was left open with interim protection.</description>
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    <pubDate>Mon, 06 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 650 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161886</link>
      <description>Natural justice was not breached in reassessment where the substance of the preliminary report alleging diversion of export sales and the fraud case report had been communicated to the dealer, and the material was confronted before the adverse order. The High Court held that separate supply of the original reports in copy was not invariably required if the relied-upon material had been brought to the dealer&#039;s notice through the notice and the representative&#039;s statement. On that basis, writ interference under Article 226 was refused and the reassessment was not quashed; the statutory appeal was left open with interim protection.</description>
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      <pubDate>Mon, 06 Dec 2004 00:00:00 +0530</pubDate>
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