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    <title>2017 (1) TMI 399 - MADRAS HIGH COURT</title>
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    <description>An ex parte assessment made after no objection was filed to the revision notice was subjected to conditional interference, with the petitioner given an opportunity to return before the assessing authority. The relief was made contingent on payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned proceedings were to be treated as a show-cause notice, objections were to be received, personal hearing was to be afforded, and the assessment was to be redone in accordance with law. Failure to satisfy the condition would result in dismissal of the writ petition.</description>
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      <description>An ex parte assessment made after no objection was filed to the revision notice was subjected to conditional interference, with the petitioner given an opportunity to return before the assessing authority. The relief was made contingent on payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned proceedings were to be treated as a show-cause notice, objections were to be received, personal hearing was to be afforded, and the assessment was to be redone in accordance with law. Failure to satisfy the condition would result in dismissal of the writ petition.</description>
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