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    <title>2008 (9) TMI 914 - MADRAS HIGH COURT</title>
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    <description>HC quashed the impugned assessment revision for denial of personal hearing, holding that the assessee was not given an opportunity before the order was passed. Although an alternative remedy by appeal to the Appellate Assistant Commissioner exists, the court found exceptions applied and the writ court should have entertained the petition. The HC allowed the appeals, set aside the writ court&#039;s dismissal based on non-exhaustion of statutory remedy, and directed that the impugned order is quashed for violation of principles of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164331</link>
      <description>HC quashed the impugned assessment revision for denial of personal hearing, holding that the assessee was not given an opportunity before the order was passed. Although an alternative remedy by appeal to the Appellate Assistant Commissioner exists, the court found exceptions applied and the writ court should have entertained the petition. The HC allowed the appeals, set aside the writ court&#039;s dismissal based on non-exhaustion of statutory remedy, and directed that the impugned order is quashed for violation of principles of natural justice.</description>
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