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    <title>Department cannot pass an order on the dated personal hearing</title>
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    <description>The court treated the assessment order issued on the date of the personal hearing as procedurally suspect, quashed it and remitted the matter as an addendum to the Show Cause Notice for fresh adjudication; the remittal was subject to an interim condition requiring the taxpayer to deposit a portion of the disputed tax within a prescribed period and to file a reply, failing which respondents may proceed as if the petition were dismissed.</description>
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      <description>The court treated the assessment order issued on the date of the personal hearing as procedurally suspect, quashed it and remitted the matter as an addendum to the Show Cause Notice for fresh adjudication; the remittal was subject to an interim condition requiring the taxpayer to deposit a portion of the disputed tax within a prescribed period and to file a reply, failing which respondents may proceed as if the petition were dismissed.</description>
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