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    <title>2015 (10) TMI 1572 - MADRAS HIGH COURT</title>
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    <description>The court quashed the impugned notice of demand due to the absence of a valid assessment order or notice, emphasizing adherence to legal procedures. The petitioner was directed to return the dishonored cheque and receive a notice of assessment with a personal hearing before any further assessment. The judgment stressed the significance of due process in tax assessment matters. The writ petition was allowed without costs, highlighting the importance of following proper legal procedures and ensuring compliance with statutory requirements in tax assessment and recovery processes.</description>
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      <description>The court quashed the impugned notice of demand due to the absence of a valid assessment order or notice, emphasizing adherence to legal procedures. The petitioner was directed to return the dishonored cheque and receive a notice of assessment with a personal hearing before any further assessment. The judgment stressed the significance of due process in tax assessment matters. The writ petition was allowed without costs, highlighting the importance of following proper legal procedures and ensuring compliance with statutory requirements in tax assessment and recovery processes.</description>
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