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    <title>2015 (12) TMI 1331 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the impugned orders, and directed the respondent to reconsider the petition filed under Sections 220(3) and 220(6) in conformity with CBDT Instruction No.95, providing an opportunity of being heard to the petitioner. The court emphasized the importance of exercising discretion in favor of the assessee in high pitched assessments and adhering to procedural fairness.</description>
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      <description>The court allowed the writ petition, set aside the impugned orders, and directed the respondent to reconsider the petition filed under Sections 220(3) and 220(6) in conformity with CBDT Instruction No.95, providing an opportunity of being heard to the petitioner. The court emphasized the importance of exercising discretion in favor of the assessee in high pitched assessments and adhering to procedural fairness.</description>
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