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    <title>2016 (1) TMI 186 - MADRAS HIGH COURT</title>
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    <description>Assessment made on scrutiny of annual returns was set aside because the petitioner&#039;s objection and revised return were not considered before completing the order. The HC remitted the matter for fresh assessment after taking those submissions into account and affording an opportunity of hearing, while requiring partial tax deposit as a condition for remand. The relief was therefore confined to reconsideration of the assessment on the existing materials and did not decide the merits of the suppressed turnover, tax, or penalty findings.</description>
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      <description>Assessment made on scrutiny of annual returns was set aside because the petitioner&#039;s objection and revised return were not considered before completing the order. The HC remitted the matter for fresh assessment after taking those submissions into account and affording an opportunity of hearing, while requiring partial tax deposit as a condition for remand. The relief was therefore confined to reconsideration of the assessment on the existing materials and did not decide the merits of the suppressed turnover, tax, or penalty findings.</description>
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