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2016 (3) TMI 1408 - MADRAS HIGH COURTValidity of attachment order - order of attachment passed without passing assessment order - opportunity to put forth the case also not provided - HELD THAT:- Indisputably the petitioner was not given an opportunity before passing the impugned order of attachment. In such view of the matter, the impugned order is liable to be set aside and the same is set aside. The second respondent shall pass order afresh, after giving opportunity to the petitioner and in accordance with law and the petitioner is directed to appear before the second respondent, within a period of two weeks, from the date of receipt of a copy of the order, failing which, the impugned order will hold good. The petition is disposed off.
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