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    <title>2025 (6) TMI 1789 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned assessment order dated 23.08.2024 for assessment years 2018-19 to 2021-22 and remanded the matter to the assessing authority. The petitioner was directed to deposit 10% of disputed taxes within four weeks, with any existing amounts adjusted against this deposit. Upon compliance, recovery measures including bank attachments would be lifted, and the impugned order would be treated as a show cause notice. The petitioner must file objections within four weeks of compliance, supported by documents. The assessing authority must consider objections and pass orders after providing reasonable hearing opportunity. Non-compliance with payment or objection filing deadlines would result in restoration of the original order.</description>
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      <description>The HC set aside the impugned assessment order dated 23.08.2024 for assessment years 2018-19 to 2021-22 and remanded the matter to the assessing authority. The petitioner was directed to deposit 10% of disputed taxes within four weeks, with any existing amounts adjusted against this deposit. Upon compliance, recovery measures including bank attachments would be lifted, and the impugned order would be treated as a show cause notice. The petitioner must file objections within four weeks of compliance, supported by documents. The assessing authority must consider objections and pass orders after providing reasonable hearing opportunity. Non-compliance with payment or objection filing deadlines would result in restoration of the original order.</description>
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