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    <title>2025 (11) TMI 1639 - MADRAS HIGH COURT</title>
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    <description>An ex parte assessment passed without the petitioner&#039;s response to the show cause notice was directed to be reconsidered after granting a further opportunity. The Court accepted the petitioner&#039;s request to file a fresh reply, noting the claim that the tax liability had already been discharged, and ordered the reply to be filed within 30 days. The respondent was then required to pass an appropriate order in accordance with law on merits. Liberty was also reserved to explore the remedy under Section 128A if available.</description>
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      <description>An ex parte assessment passed without the petitioner&#039;s response to the show cause notice was directed to be reconsidered after granting a further opportunity. The Court accepted the petitioner&#039;s request to file a fresh reply, noting the claim that the tax liability had already been discharged, and ordered the reply to be filed within 30 days. The respondent was then required to pass an appropriate order in accordance with law on merits. Liberty was also reserved to explore the remedy under Section 128A if available.</description>
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