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    <title>2026 (5) TMI 489 - KARNATAKA HIGH COURT</title>
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    <description>Ex parte tax orders under Section 73 were set aside because the affected assessee had not been given a fair opportunity to respond to the show cause notices, and the disputed discrepancy issue required consideration of material not placed before the authority. The matter was remitted to the stage of reply so that the assessee could file its defence and supporting material before fresh consideration on merits. Contentions were kept open, and the challenge to the notifications was not adjudicated in view of the remand.</description>
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      <description>Ex parte tax orders under Section 73 were set aside because the affected assessee had not been given a fair opportunity to respond to the show cause notices, and the disputed discrepancy issue required consideration of material not placed before the authority. The matter was remitted to the stage of reply so that the assessee could file its defence and supporting material before fresh consideration on merits. Contentions were kept open, and the challenge to the notifications was not adjudicated in view of the remand.</description>
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