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    <title>2024 (9) TMI 748 - MADRAS HIGH COURT</title>
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    <description>A taxpayer was found entitled to a further opportunity to contest a tax demand on merits where additional time to reply to the show cause notice was sought on account of an audit and later supported by medical records. Although notices and personal hearings had been given over several months, the court held that the circumstances justified setting aside the assessment order and remanding the matter for reconsideration. The fresh opportunity was made conditional on deposit of 10% of the disputed demand and filing of a reply within three weeks, with a corresponding right to hearing.</description>
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