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    <title>2017 (3) TMI 1425 - MADRAS HIGH COURT</title>
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    <description>The court set aside the tax and penalty imposition order due to discrepancies in information, emphasizing that mismatch alone cannot justify such imposition. The respondent was directed to redo the assessment, providing all material facts to the petitioner. The judgment underscores the need for transparency and proper communication in tax assessments, highlighting that tax and penalty should not be imposed solely based on information differences without disclosing relevant details to the taxpayer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340922</link>
      <description>The court set aside the tax and penalty imposition order due to discrepancies in information, emphasizing that mismatch alone cannot justify such imposition. The respondent was directed to redo the assessment, providing all material facts to the petitioner. The judgment underscores the need for transparency and proper communication in tax assessments, highlighting that tax and penalty should not be imposed solely based on information differences without disclosing relevant details to the taxpayer.</description>
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