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    <title>2017 (3) TMI 1489 - JHARKHAND HIGH COURT</title>
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    <description>The court quashed the order, Notice of Demand, and Certificate Proceeding related to the period 2008-09 due to lack of proper Notice to the petitioners and remanded the matter back to the Deputy Commissioner for fresh consideration, emphasizing the necessity of providing the Assessee with a fair hearing before imposing tax liability. The court highlighted the importance of following due process in tax matters and directed the Deputy Commissioner to make a new decision independently, considering all relevant factors and allowing the petitioners to present their case effectively.</description>
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      <description>The court quashed the order, Notice of Demand, and Certificate Proceeding related to the period 2008-09 due to lack of proper Notice to the petitioners and remanded the matter back to the Deputy Commissioner for fresh consideration, emphasizing the necessity of providing the Assessee with a fair hearing before imposing tax liability. The court highlighted the importance of following due process in tax matters and directed the Deputy Commissioner to make a new decision independently, considering all relevant factors and allowing the petitioners to present their case effectively.</description>
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