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    <title>2019 (8) TMI 824 - MADRAS HIGH COURT</title>
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    <description>A revisional assessment order that rejects dealer objections without recording reasons is unsustainable because a civil-consequences order must disclose why the objections fail. The court noted that notice and reply had already provided a reasonable opportunity, so the defect was not in the hearing process but in the absence of reasoned rejection. The proper course was to quash the revised assessment orders and remand the matter for fresh assessment after considering the objections and giving reasons for their disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=384635</link>
      <description>A revisional assessment order that rejects dealer objections without recording reasons is unsustainable because a civil-consequences order must disclose why the objections fail. The court noted that notice and reply had already provided a reasonable opportunity, so the defect was not in the hearing process but in the absence of reasoned rejection. The proper course was to quash the revised assessment orders and remand the matter for fresh assessment after considering the objections and giving reasons for their disposal.</description>
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      <pubDate>Tue, 06 Aug 2019 00:00:00 +0530</pubDate>
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