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2015 (5) TMI 378 - KERALA HIGH COURTValidity of revised assessment orders - Exemption from tax to cotton tape - Finalization of proceedings - Held that:- Proceedings have been finalized by passing Exts. P9 and P10 orders by the fourth respondent with unwarranted haste, and virtually denying an effective opportunity of hearing to the petitioner. In the said circumstance, this Court finds that, the said orders cannot stand the test of judicial scrutiny of this Court and they stand set aside. It will be open for the 4th respondent to finalize the proceedings afresh, after giving an effective opportunity to produce the relevant books of accounts and hearing. The proceedings as above shall be finalized and orders shall be passed in accordance with law, on the basis of merits involved and untrammelled by any direction from any corner, to have the assessment finalized in any particular manner. - Decided in favour of assessee.
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