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    <title>2026 (2) TMI 1320 - BOMBAY HIGH COURT</title>
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    <description>Impugned tax orders were quashed for failing to constitute reasoned, speaking decisions and for denying meaningful opportunity to be heard: the orders contained only bald assertions of non-production of documents, mechanically confirmed liability and did not address individual contentions or explain rejection, while the rectification simply reiterated the earlier non-speaking order. The remedy directed is issuance of a fresh show cause notice, grant of personal hearing and passage of detailed speaking orders; coercive recovery is stayed pending fresh adjudication.</description>
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      <description>Impugned tax orders were quashed for failing to constitute reasoned, speaking decisions and for denying meaningful opportunity to be heard: the orders contained only bald assertions of non-production of documents, mechanically confirmed liability and did not address individual contentions or explain rejection, while the rectification simply reiterated the earlier non-speaking order. The remedy directed is issuance of a fresh show cause notice, grant of personal hearing and passage of detailed speaking orders; coercive recovery is stayed pending fresh adjudication.</description>
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