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    <title>2024 (12) TMI 55 - MADRAS HIGH COURT</title>
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    <description>Effective service of assessment notices and a meaningful opportunity to respond are required before an assessment is sustained. Where the notices and order were placed only on the common portal and the assessee was not effectively served, the Madras HC set aside the assessment and remitted the matter for fresh adjudication. The assessee was required to deposit 25% of the disputed tax and file objections with supporting material within the time granted; on compliance, the bank attachment was to be lifted. If the conditions were not met, the assessment order would stand restored.</description>
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