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    <title>2016 (6) TMI 948 - MADRAS HIGH COURT</title>
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    <description>Reassessment orders were found inconsistent with natural justice because the dealer had replied to the show-cause notices, sought time to produce records, and requested a personal hearing, but that hearing was not granted. The orders were passed on the basis that certain accounts and invoices were not produced, even though the notices did not specifically require those records. The revised assessments were therefore unsustainable and were set aside, with the matter restored for fresh consideration after permitting further objections, documents, and a hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329239</link>
      <description>Reassessment orders were found inconsistent with natural justice because the dealer had replied to the show-cause notices, sought time to produce records, and requested a personal hearing, but that hearing was not granted. The orders were passed on the basis that certain accounts and invoices were not produced, even though the notices did not specifically require those records. The revised assessments were therefore unsustainable and were set aside, with the matter restored for fresh consideration after permitting further objections, documents, and a hearing.</description>
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      <pubDate>Mon, 06 Jun 2016 00:00:00 +0530</pubDate>
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