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    <title>2020 (5) TMI 606 - MADRAS HIGH COURT</title>
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    <description>Where an authority is bound by an earlier judicial direction to decide pending revision petitions with reasons, a later notice that merely repeats non-entertainability without substantive compliance is liable to be quashed. The court also directed that reassessment could not continue until the revision petitions were heard and disposed of on merits, including the objection on limitation. Pending reassessment proceedings were therefore kept in abeyance, preserving the taxpayer&#039;s right to have preliminary objections adjudicated before further substantive action was taken.</description>
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      <description>Where an authority is bound by an earlier judicial direction to decide pending revision petitions with reasons, a later notice that merely repeats non-entertainability without substantive compliance is liable to be quashed. The court also directed that reassessment could not continue until the revision petitions were heard and disposed of on merits, including the objection on limitation. Pending reassessment proceedings were therefore kept in abeyance, preserving the taxpayer&#039;s right to have preliminary objections adjudicated before further substantive action was taken.</description>
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