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    <description>The court addressed the procedural irregularity of issuing revised assessment orders in the name of a dissolved Transferor company post-amalgamation. It directed the reassessment to involve the Transferee company, allowing for objections and compliance with the TNVAT Act. The Transferee company was given four weeks to submit objections, with the Revenue department instructed to complete revised assessments within 12 weeks.</description>
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      <description>The court addressed the procedural irregularity of issuing revised assessment orders in the name of a dissolved Transferor company post-amalgamation. It directed the reassessment to involve the Transferee company, allowing for objections and compliance with the TNVAT Act. The Transferee company was given four weeks to submit objections, with the Revenue department instructed to complete revised assessments within 12 weeks.</description>
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