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    <title>1998 (3) TMI 147 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>An assessment order was passed before the period granted for filing objections to the show cause notices had expired, depriving the petitioners of an effective opportunity to respond. The court noted that the objections had not been awaited and that this procedural lapse justified interference. By consent, the order was set aside and the matter was remitted for fresh adjudication, with liberty to the petitioners to file objections within the stipulated time and have them considered before any further decision.</description>
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      <description>An assessment order was passed before the period granted for filing objections to the show cause notices had expired, depriving the petitioners of an effective opportunity to respond. The court noted that the objections had not been awaited and that this procedural lapse justified interference. By consent, the order was set aside and the matter was remitted for fresh adjudication, with liberty to the petitioners to file objections within the stipulated time and have them considered before any further decision.</description>
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