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    <title>2011 (1) TMI 1274 - MADRAS HIGH COURT</title>
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    <description>Where impugned communications operate as show-cause notices, the aggrieved party must be allowed to file objections, including grounds raised in revision, before the assessing authority. The authority must consider those objections and pass a fresh order on merits and in accordance with law. Until such decision is made, coercive recovery proceedings based on the notices are to remain in abeyance. The matter was therefore remitted for statutory consideration of objections, without any determination of the underlying tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165410</link>
      <description>Where impugned communications operate as show-cause notices, the aggrieved party must be allowed to file objections, including grounds raised in revision, before the assessing authority. The authority must consider those objections and pass a fresh order on merits and in accordance with law. Until such decision is made, coercive recovery proceedings based on the notices are to remain in abeyance. The matter was therefore remitted for statutory consideration of objections, without any determination of the underlying tax liability.</description>
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