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    <title>2025 (3) TMI 1391 - MADRAS HIGH COURT</title>
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    <description>HC held that the assessment and rectification orders were passed in violation of principles of natural justice. The petitioner had responded to initial and subsequent ASMT-10 notices and sought adjournments, filing of a detailed reply with documents, and a personal hearing. Despite this, the authority proceeded to confirm the demand without affording sufficient opportunity of hearing. HC ruled that, if the authority wished to confirm the demand, a proper hearing was mandatory. Accordingly, HC set aside the assessment and rectification orders and remanded the matter for fresh consideration.</description>
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      <title>2025 (3) TMI 1391 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768005</link>
      <description>HC held that the assessment and rectification orders were passed in violation of principles of natural justice. The petitioner had responded to initial and subsequent ASMT-10 notices and sought adjournments, filing of a detailed reply with documents, and a personal hearing. Despite this, the authority proceeded to confirm the demand without affording sufficient opportunity of hearing. HC ruled that, if the authority wished to confirm the demand, a proper hearing was mandatory. Accordingly, HC set aside the assessment and rectification orders and remanded the matter for fresh consideration.</description>
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