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    <title>2021 (3) TMI 1294 - MADRAS HIGH COURT</title>
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    <description>The Court directed the respondent to issue a supplemental notice with necessary details for the petitioner to provide a timely explanation. The respondent was instructed to consider the objections in line with the 2013 circular and relevant laws, with provision for a personal hearing if needed before passing orders. The writ petitions were disposed of without costs, emphasizing the importance of providing relevant particulars in notices for fair tax assessment processes.</description>
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      <description>The Court directed the respondent to issue a supplemental notice with necessary details for the petitioner to provide a timely explanation. The respondent was instructed to consider the objections in line with the 2013 circular and relevant laws, with provision for a personal hearing if needed before passing orders. The writ petitions were disposed of without costs, emphasizing the importance of providing relevant particulars in notices for fair tax assessment processes.</description>
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