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    <title>Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded</title>
    <link>https://www.taxtmi.com/highlights?id=91970</link>
    <description>The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent&#039;s proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1Â½ years and held the statutory/administrative timeline for proceedings under section 73 required prompt adjudication; the belated confirmation of the show-cause proceedings and absence of effective communication rendered the assessment voidable. The matter is remitted to the first respondent for fresh consideration in accordance with law; the petition is allowed by way of remand.</description>
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    <pubDate>Wed, 27 Aug 2025 08:41:03 +0530</pubDate>
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      <title>Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded</title>
      <link>https://www.taxtmi.com/highlights?id=91970</link>
      <description>The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent&#039;s proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1Â½ years and held the statutory/administrative timeline for proceedings under section 73 required prompt adjudication; the belated confirmation of the show-cause proceedings and absence of effective communication rendered the assessment voidable. The matter is remitted to the first respondent for fresh consideration in accordance with law; the petition is allowed by way of remand.</description>
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      <pubDate>Wed, 27 Aug 2025 08:41:03 +0530</pubDate>
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