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    <title>2026 (3) TMI 1043 - MADRAS HIGH COURT</title>
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    <description>An assessment order issued without considering the assessee&#039;s reply to a statutory show cause notice was held vulnerable to quashing; the prescribed remedy is remittal for de novo adjudication provided the assessee makes a specified pre-deposit and files the requisite reply. The operative effect requires the assessee to deposit a portion of the disputed tax (excluding amounts already sustained on appeal) within the stipulated time and file a response to the show cause notice, after which any provisional attachment shall be vacated and the respondent must proceed to pass a final order expeditiously.</description>
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      <description>An assessment order issued without considering the assessee&#039;s reply to a statutory show cause notice was held vulnerable to quashing; the prescribed remedy is remittal for de novo adjudication provided the assessee makes a specified pre-deposit and files the requisite reply. The operative effect requires the assessee to deposit a portion of the disputed tax (excluding amounts already sustained on appeal) within the stipulated time and file a response to the show cause notice, after which any provisional attachment shall be vacated and the respondent must proceed to pass a final order expeditiously.</description>
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