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    <title>2014 (9) TMI 230 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition challenging a single assessment order covering four assessment years, emphasizing the need for separate assessment orders for each year. The court ruled in favor of the petitioner due to procedural non-compliance, setting aside the assessment order and remanding the matter for fresh consideration. The court directed the respondent to issue separate pre-assessment notices for each year, allowing the petitioner to provide explanations and ensuring distinct adjudication and assessment orders for each assessment year. Procedural fairness and adherence to separate processes for each year were highlighted for a fair outcome.</description>
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      <title>2014 (9) TMI 230 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=251204</link>
      <description>The High Court allowed the writ petition challenging a single assessment order covering four assessment years, emphasizing the need for separate assessment orders for each year. The court ruled in favor of the petitioner due to procedural non-compliance, setting aside the assessment order and remanding the matter for fresh consideration. The court directed the respondent to issue separate pre-assessment notices for each year, allowing the petitioner to provide explanations and ensuring distinct adjudication and assessment orders for each assessment year. Procedural fairness and adherence to separate processes for each year were highlighted for a fair outcome.</description>
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      <pubDate>Mon, 04 Aug 2014 00:00:00 +0530</pubDate>
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