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    <title>2024 (12) TMI 133 - MADRAS HIGH COURT</title>
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    <description>Assessment proceedings were challenged on the ground that notices and the order were uploaded on the common portal, while the taxpayer claimed inability to access the portal and denial of opportunity. The Court accepted the request for one further opportunity, subject to the taxpayer depositing 10% of the disputed tax and filing objections within the stipulated time. The assessment order was set aside and the matter was remanded for fresh consideration, preserving the taxpayer&#039;s chance to contest the assessment on merits.</description>
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      <description>Assessment proceedings were challenged on the ground that notices and the order were uploaded on the common portal, while the taxpayer claimed inability to access the portal and denial of opportunity. The Court accepted the request for one further opportunity, subject to the taxpayer depositing 10% of the disputed tax and filing objections within the stipulated time. The assessment order was set aside and the matter was remanded for fresh consideration, preserving the taxpayer&#039;s chance to contest the assessment on merits.</description>
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