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    <title>2007 (3) TMI 713 - MADRAS HIGH COURT</title>
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      <description>A taxpayer disputing a proposed assessment treated as local sales sought further particulars before filing objections, but the Court noted that the relevant accounts and material supporting the stock transfer claim were already within the taxpayer&#039;s possession. A request for additional details was therefore unnecessary, while the taxpayer was still entitled to file objections within time. The assessing authority was directed to consider the objections and supporting materials on their own merits and decide the matter in accordance with law, without being influenced by the pre-decisional proposal.</description>
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