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    <title>2025 (2) TMI 664 - MADRAS HIGH COURT</title>
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    <description>An assessment order that rejects a taxpayer&#039;s objection without reasons is vulnerable for want of a speaking order. The impugned order merely stated that the reply had been examined and was not acceptable, but did not deal with the objections or record reasons. As the challenge was confined to this absence of reasoning and the respondent was ready to redo the assessment, the order was set aside and the matter remitted for fresh consideration after a reasonable opportunity of hearing and consideration of the reply and documents produced.</description>
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      <description>An assessment order that rejects a taxpayer&#039;s objection without reasons is vulnerable for want of a speaking order. The impugned order merely stated that the reply had been examined and was not acceptable, but did not deal with the objections or record reasons. As the challenge was confined to this absence of reasoning and the respondent was ready to redo the assessment, the order was set aside and the matter remitted for fresh consideration after a reasonable opportunity of hearing and consideration of the reply and documents produced.</description>
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