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    <title>Tax Demand Violates Section 73: No Show Cause Notice Issued, Advisory Letter Sent Instead, Appeal Dismissed.</title>
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    <description>Demand of tax made from the Respondents without issuing SCN as required under Section 73. - Letter issued was more of an advisory nature and demand of money in the name of tax is in violation - Appeal dismissed being devoid of merits against the Revenue. - HC</description>
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