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    <title>2022 (6) TMI 1505 - PATNA HIGH COURT</title>
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    <description>The HC quashed an ex parte assessment order imposing a Rs. 59,02,502 liability for FY 2019-20 because statutory requirements were not followed. The assessment notice failed to provide the mandatory 30-day response period before proceeding ex parte. The court also set aside the subsequent demand order and appellate order that had affirmed the assessment. The HC directed the assessing officer to issue a fresh notice complying with statutory provisions and to conduct proceedings according to law. The petitioner&#039;s claim for Input Tax Credit of Rs. 35,70,110.12 will be considered in the fresh assessment.</description>
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    <pubDate>Mon, 20 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 1505 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=457305</link>
      <description>The HC quashed an ex parte assessment order imposing a Rs. 59,02,502 liability for FY 2019-20 because statutory requirements were not followed. The assessment notice failed to provide the mandatory 30-day response period before proceeding ex parte. The court also set aside the subsequent demand order and appellate order that had affirmed the assessment. The HC directed the assessing officer to issue a fresh notice complying with statutory provisions and to conduct proceedings according to law. The petitioner&#039;s claim for Input Tax Credit of Rs. 35,70,110.12 will be considered in the fresh assessment.</description>
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