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    <title>Lack of ASMT-10 notice invalidated scrutiny, not adjudication. Petitioner&#039;s silence confirmed tax demand. Chance to contest merits granted on 10% deposit.</title>
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    <description>Non-issuance of ASMT-10 notice vitiated scrutiny conclusions but not adjudication as petitioner was provided opportunity to show cause - Tax proposal confirmed due to petitioner&#039;s failure to reply - Petitioner asserted unawareness of proceedings - Interest of justice warrants opportunity to contest tax demand on merits - Impugned assessment order set aside on condition of remitting 10% of disputed tax demand within 15 days and permitting petitioner to submit reply to show cause notice - Matter remanded for reconsideration in one case.</description>
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