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    <title>2026 (4) TMI 1422 - MADRAS HIGH COURT</title>
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    <description>Two assessment orders could not survive for the same tax period and overlapping discrepancies against the same assessee; the redundant order was quashed, while the order containing an additional discrepancy was retained. An ex parte assessment involving turnover mismatch, input tax credit mismatch and late fee claims was set aside because the assessee had not been effectively heard and supporting records had not been considered; the matter was remanded for fresh decision on merits, with consequential lifting of the bank attachment.</description>
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