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    <title>2023 (2) TMI 1086 - PATNA HIGH COURT</title>
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    <description>HC quashed ex parte summary assessment orders imposing tax liability of Rs. 10,06,826. The court found violations of natural justice principles, lack of clear reasons, and insufficient opportunity for hearing. HC directed petitioner to deposit 20% of demand and ordered reassessment with proper procedural fairness, prohibiting coercive actions during case pendency.</description>
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