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    <title>2012 (11) TMI 1186 - KERALA HIGH COURT</title>
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    <description>Where a request to file revised returns and objections to notices proposing assessment and penalty were pending, the assessing authority was required to consider the request, hear the petitioner, and decide the notices before continuing further action. The Court directed that the connected assessment and penalty proceedings be kept in abeyance until such consideration was completed, to avoid prejudice. The operative effect was interim protection for the petitioner and a direction that the respondent pass orders after affording a fair hearing.</description>
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    <pubDate>Sat, 17 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 1186 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=185741</link>
      <description>Where a request to file revised returns and objections to notices proposing assessment and penalty were pending, the assessing authority was required to consider the request, hear the petitioner, and decide the notices before continuing further action. The Court directed that the connected assessment and penalty proceedings be kept in abeyance until such consideration was completed, to avoid prejudice. The operative effect was interim protection for the petitioner and a direction that the respondent pass orders after affording a fair hearing.</description>
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      <pubDate>Sat, 17 Nov 2012 00:00:00 +0530</pubDate>
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