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    <title>2014 (7) TMI 1236 - PATNA HIGH COURT</title>
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    <description>Ex parte assessment orders under the entry tax law were quashed because they were passed without proper notice, adequate time, or an effective opportunity of hearing. The Court held that assessments made in undue haste, without allowing the assessee to produce records and make submissions, violate the principles of natural justice and cannot stand. The matters were therefore remitted for fresh assessment after granting a proper hearing and opportunity to present the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191870</link>
      <description>Ex parte assessment orders under the entry tax law were quashed because they were passed without proper notice, adequate time, or an effective opportunity of hearing. The Court held that assessments made in undue haste, without allowing the assessee to produce records and make submissions, violate the principles of natural justice and cannot stand. The matters were therefore remitted for fresh assessment after granting a proper hearing and opportunity to present the case.</description>
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