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    <title>2018 (12) TMI 1092 - MADRAS HIGH COURT</title>
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    <description>Revision of assessment was upheld where the assessee had prior notice of the proposed enhancement, filed detailed objections and received personal hearings, so the plea of breach of natural justice failed. The court also accepted that section 27 of the State enactment conferred revisional power on the respondent; the challenge went only to the manner of exercise and the merits of the reassessment, not to the existence of jurisdiction. The writ appeals were therefore held to be without merit, and the assessee was left to pursue the statutory appellate remedy.</description>
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      <title>2018 (12) TMI 1092 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=372323</link>
      <description>Revision of assessment was upheld where the assessee had prior notice of the proposed enhancement, filed detailed objections and received personal hearings, so the plea of breach of natural justice failed. The court also accepted that section 27 of the State enactment conferred revisional power on the respondent; the challenge went only to the manner of exercise and the merits of the reassessment, not to the existence of jurisdiction. The writ appeals were therefore held to be without merit, and the assessee was left to pursue the statutory appellate remedy.</description>
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      <pubDate>Thu, 22 Nov 2018 00:00:00 +0530</pubDate>
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