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    <title>2025 (5) TMI 294 - MADRAS HIGH COURT</title>
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    <description>SC ruled that the tax assessment order violated natural justice principles by expanding beyond the original show cause notice. The court set aside the order, directing it be treated as a new show cause notice. The petitioner must submit objections within 4 weeks, after which the respondent must provide a hearing and issue a fresh order based on merits and in accordance with law. The key violation was introducing new tax liability issues not initially communicated to the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770022</link>
      <description>SC ruled that the tax assessment order violated natural justice principles by expanding beyond the original show cause notice. The court set aside the order, directing it be treated as a new show cause notice. The petitioner must submit objections within 4 weeks, after which the respondent must provide a hearing and issue a fresh order based on merits and in accordance with law. The key violation was introducing new tax liability issues not initially communicated to the petitioner.</description>
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