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    <title>2025 (9) TMI 1206 - MADRAS HIGH COURT</title>
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    <description>HC declined to quash assessment but permitted the petitioner to file an appeal under Section 107 before the Joint Commissioner (Appeals), BiBikulam, Madurai within 15 days, subject to depositing Rs.35,00,000 within 15 days as a conditional payment (reflecting the petitioner&#039;s offer to deposit 30% of the tax). The Joint Commissioner (Appeals) was suo motu impleaded as a respondent. Writ petitions were disposed of on those terms.</description>
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      <description>HC declined to quash assessment but permitted the petitioner to file an appeal under Section 107 before the Joint Commissioner (Appeals), BiBikulam, Madurai within 15 days, subject to depositing Rs.35,00,000 within 15 days as a conditional payment (reflecting the petitioner&#039;s offer to deposit 30% of the tax). The Joint Commissioner (Appeals) was suo motu impleaded as a respondent. Writ petitions were disposed of on those terms.</description>
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