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    <title>2025 (11) TMI 1416 - MADRAS HIGH COURT</title>
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    <description>HC held that the assessment order was vitiated by violation of principles of natural justice and by invoking an incorrect provision. Though the petitioner delayed marginally in responding to notice u/s 143(2), a reply with annexures was filed, and further queries were raised by the Department. The final order, however, was passed u/s 143(3) r/w 144(b) instead of u/s 144, despite alleging non-cooperation. HC found the impugned order unsustainable, quashed it, and remitted the matter to the assessing authority to pass fresh orders in accordance with law, preferably within six months.</description>
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    <pubDate>Sat, 25 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1416 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=781948</link>
      <description>HC held that the assessment order was vitiated by violation of principles of natural justice and by invoking an incorrect provision. Though the petitioner delayed marginally in responding to notice u/s 143(2), a reply with annexures was filed, and further queries were raised by the Department. The final order, however, was passed u/s 143(3) r/w 144(b) instead of u/s 144, despite alleging non-cooperation. HC found the impugned order unsustainable, quashed it, and remitted the matter to the assessing authority to pass fresh orders in accordance with law, preferably within six months.</description>
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      <pubDate>Sat, 25 Oct 2025 00:00:00 +0530</pubDate>
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