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    <title>2024 (12) TMI 58 - MADRAS HIGH COURT</title>
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    <description>Where assessment notices and the impugned order were uploaded on the common portal and the assessee claimed inability to access them, the Madras HC accepted that an additional opportunity should be given. It allowed the assessment to be reopened by treating the assessment order as a show cause notice, subject to deposit of 25% of the disputed tax and filing objections within time. The respondent was directed to consider the objections and pass fresh orders after granting a reasonable opportunity of hearing.</description>
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      <description>Where assessment notices and the impugned order were uploaded on the common portal and the assessee claimed inability to access them, the Madras HC accepted that an additional opportunity should be given. It allowed the assessment to be reopened by treating the assessment order as a show cause notice, subject to deposit of 25% of the disputed tax and filing objections within time. The respondent was directed to consider the objections and pass fresh orders after granting a reasonable opportunity of hearing.</description>
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