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    <title>2014 (9) TMI 905 - MADRAS HIGH COURT</title>
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    <description>The court remanded the matter back to the first respondent for fresh consideration, directing a personal hearing for the petitioner to submit relevant documents to rectify the TIN Number discrepancy. The first respondent was instructed to pass orders after considering the submissions, emphasizing the importance of a fair opportunity for a personal hearing and review of evidence in tax assessment decisions. The writ petitions were disposed of without costs, underscoring the significance of due process in tax assessments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=169046</link>
      <description>The court remanded the matter back to the first respondent for fresh consideration, directing a personal hearing for the petitioner to submit relevant documents to rectify the TIN Number discrepancy. The first respondent was instructed to pass orders after considering the submissions, emphasizing the importance of a fair opportunity for a personal hearing and review of evidence in tax assessment decisions. The writ petitions were disposed of without costs, underscoring the significance of due process in tax assessments.</description>
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