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    <title>2013 (7) TMI 89 - MADRAS HIGH COURT</title>
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    <description>The Court remanded the case back to the Commissioner of Income Tax for reconsideration due to reliance on seized materials and failure to provide copies to the assessee, emphasizing compliance with natural justice principles. The Tax Case Appeal was disposed of without costs.</description>
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      <description>The Court remanded the case back to the Commissioner of Income Tax for reconsideration due to reliance on seized materials and failure to provide copies to the assessee, emphasizing compliance with natural justice principles. The Tax Case Appeal was disposed of without costs.</description>
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