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    <title>2014 (9) TMI 506 - MADRAS HIGH COURT</title>
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    <description>Where the assessee&#039;s reply to the notice was shown to have been submitted and received by the department, an assessment order treating the matter as if no objection had been filed could not stand. The court found that the record, including the Letter Delivery Book acknowledgment, contradicted the assumption on which the order proceeded. The impugned assessment was therefore set aside and the matter remanded for fresh adjudication, with direction to consider the assessee&#039;s reply and decide the dispute on merits in accordance with law.</description>
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    <pubDate>Wed, 23 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 506 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=251480</link>
      <description>Where the assessee&#039;s reply to the notice was shown to have been submitted and received by the department, an assessment order treating the matter as if no objection had been filed could not stand. The court found that the record, including the Letter Delivery Book acknowledgment, contradicted the assumption on which the order proceeded. The impugned assessment was therefore set aside and the matter remanded for fresh adjudication, with direction to consider the assessee&#039;s reply and decide the dispute on merits in accordance with law.</description>
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      <pubDate>Wed, 23 Jul 2014 00:00:00 +0530</pubDate>
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