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    <title>2016 (11) TMI 1412 - MADRAS HIGH COURT</title>
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    <description>The court upheld the assessment orders but directed the petitioner to file a rectification petition under Section 84 of the State Act within two weeks. The Assessing Officer was instructed to provide a personal hearing, consider the petitioner&#039;s issues, and pass a new order within two weeks. No coercive action for tax recovery was permitted until the new order was issued. The judgment emphasized the reduction in proposed tax liability and the importance of allowing the petitioner a fair opportunity to present their case.</description>
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    <pubDate>Wed, 09 Nov 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=193098</link>
      <description>The court upheld the assessment orders but directed the petitioner to file a rectification petition under Section 84 of the State Act within two weeks. The Assessing Officer was instructed to provide a personal hearing, consider the petitioner&#039;s issues, and pass a new order within two weeks. No coercive action for tax recovery was permitted until the new order was issued. The judgment emphasized the reduction in proposed tax liability and the importance of allowing the petitioner a fair opportunity to present their case.</description>
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      <pubDate>Wed, 09 Nov 2016 00:00:00 +0530</pubDate>
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