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    <title>2025 (3) TMI 1770 - KARNATAKA HIGH COURT</title>
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    <description>An ex parte order confirming tax, interest and penalty under section 73 was set aside because the assessee had not filed a reply to the pre-intimation notice and show-cause notice, but the omission was accepted as due to bona fide reasons and sufficient cause. Applying a justice-oriented approach, the court restored the matter to the stage of reply, quashed the impugned order, and remitted the case to the assessing authority for fresh consideration in accordance with law, with an opportunity to file reply and supporting material.</description>
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