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    <title>2014 (9) TMI 593 - MADRAS HIGH COURT</title>
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    <description>The court rejected the petitioner&#039;s jurisdictional challenge regarding the revision of assessment order for the assessment year 2005-06, stating that detailed examination of documents was necessary. However, in response to the lack of opportunity for a personal hearing, the court emphasized procedural fairness and natural justice. The court remitted the matter back to the respondent, instructing them to provide the petitioner with a personal hearing within two weeks and to pass further orders within four weeks after the hearing. The writ petition was disposed of with this direction, highlighting the importance of fairness in tax assessment procedures.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251567</link>
      <description>The court rejected the petitioner&#039;s jurisdictional challenge regarding the revision of assessment order for the assessment year 2005-06, stating that detailed examination of documents was necessary. However, in response to the lack of opportunity for a personal hearing, the court emphasized procedural fairness and natural justice. The court remitted the matter back to the respondent, instructing them to provide the petitioner with a personal hearing within two weeks and to pass further orders within four weeks after the hearing. The writ petition was disposed of with this direction, highlighting the importance of fairness in tax assessment procedures.</description>
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