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    <title>2021 (2) TMI 1154 - MADRAS HIGH COURT</title>
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    <description>An assessment order was set aside because the assessing authority did not comply with an earlier remand direction requiring de novo consideration of the assessee&#039;s claim for set-off after hearing objections. The remand order had specifically required fresh adjudication of that issue, but the impugned order omitted it entirely despite the assessee filing objections. The court treated this non-consideration as non-compliance with the judicial mandate and directed reconsideration afresh in accordance with law.</description>
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      <description>An assessment order was set aside because the assessing authority did not comply with an earlier remand direction requiring de novo consideration of the assessee&#039;s claim for set-off after hearing objections. The remand order had specifically required fresh adjudication of that issue, but the impugned order omitted it entirely despite the assessee filing objections. The court treated this non-consideration as non-compliance with the judicial mandate and directed reconsideration afresh in accordance with law.</description>
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