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    <title>2016 (4) TMI 1103 - MADRAS HIGH COURT</title>
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    <description>The impugned orders were set aside as they were passed without affording the petitioner a personal hearing, violating principles of natural justice. The Court directed the matters to be reconsidered by the 2nd respondent with a directive to provide a personal hearing to the petitioner. Consequently, the demand notice issued by the 1st respondent was also annulled. The Court allowed the Writ Petitions, permitting the 1st respondent to reissue a demand notice after the appeals disposal by the 2nd respondent, without imposing any costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=326989</link>
      <description>The impugned orders were set aside as they were passed without affording the petitioner a personal hearing, violating principles of natural justice. The Court directed the matters to be reconsidered by the 2nd respondent with a directive to provide a personal hearing to the petitioner. Consequently, the demand notice issued by the 1st respondent was also annulled. The Court allowed the Writ Petitions, permitting the 1st respondent to reissue a demand notice after the appeals disposal by the 2nd respondent, without imposing any costs.</description>
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