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    <title>2016 (7) TMI 442 - MADRAS HIGH COURT</title>
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    <description>The assessment was upheld because it was completed after notices, adjournments and consideration of the assessee&#039;s objections, and the assessee had not used earlier opportunities for personal hearing. The court found no fault in the assessment order on that basis. However, accepting the assessee&#039;s explanation of practical difficulty in obtaining C Forms from customers in several States, it granted a limited further opportunity to produce the remaining forms before the assessing authority and seek revision of the assessment in accordance with law. The existing assessment therefore remained in force, subject to the assessee&#039;s right to pursue revision on production of the forms within two months.</description>
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      <title>2016 (7) TMI 442 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=329844</link>
      <description>The assessment was upheld because it was completed after notices, adjournments and consideration of the assessee&#039;s objections, and the assessee had not used earlier opportunities for personal hearing. The court found no fault in the assessment order on that basis. However, accepting the assessee&#039;s explanation of practical difficulty in obtaining C Forms from customers in several States, it granted a limited further opportunity to produce the remaining forms before the assessing authority and seek revision of the assessment in accordance with law. The existing assessment therefore remained in force, subject to the assessee&#039;s right to pursue revision on production of the forms within two months.</description>
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