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    <title>2024 (9) TMI 986 - MADRAS HIGH COURT</title>
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    <description>Assessment orders on interest liability were set aside because they had been passed without effective communication and without giving the taxpayer a hearing. The High Court held that, where the dispute concerned only interest liability and the taxpayer had already discharged the stated amounts, a fair opportunity to file a reply and be personally heard was required before finalising the demand. The matter was remanded for fresh consideration after affording a reasonable opportunity of hearing and passing a fresh order.</description>
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      <description>Assessment orders on interest liability were set aside because they had been passed without effective communication and without giving the taxpayer a hearing. The High Court held that, where the dispute concerned only interest liability and the taxpayer had already discharged the stated amounts, a fair opportunity to file a reply and be personally heard was required before finalising the demand. The matter was remanded for fresh consideration after affording a reasonable opportunity of hearing and passing a fresh order.</description>
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