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    <title>2025 (2) TMI 407 - MADRAS HIGH COURT</title>
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    <description>Where assessment proceedings were not effectively served and the taxpayer had no meaningful opportunity to contest proposed additions, the Court accepted a conditional remand. The impugned assessment order was to be treated as a show cause notice, fresh objections were permitted within the stipulated time, and the respondent retained the right to restore the assessment if the condition was not met. On compliance, attachment was to be lifted and the matter reconsidered on merits.</description>
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      <description>Where assessment proceedings were not effectively served and the taxpayer had no meaningful opportunity to contest proposed additions, the Court accepted a conditional remand. The impugned assessment order was to be treated as a show cause notice, fresh objections were permitted within the stipulated time, and the respondent retained the right to restore the assessment if the condition was not met. On compliance, attachment was to be lifted and the matter reconsidered on merits.</description>
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