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    <title>2008 (2) TMI 169 - MADRAS HIGH COURT</title>
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    <description>The writ appeal was allowed as the Court found a violation of natural justice principles in the assessment order for the year 2004-2005. The order of the single Judge was set aside, and the assessment order under the Income-tax Act was quashed due to the assessing authority&#039;s failure to consider substantial evidence provided by the appellant and reliance solely on a statement from the Village Administrative Officer without allowing cross-examination. The Court emphasized the importance of natural justice and ruled in favor of the appellant, closing the case without awarding costs.</description>
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      <description>The writ appeal was allowed as the Court found a violation of natural justice principles in the assessment order for the year 2004-2005. The order of the single Judge was set aside, and the assessment order under the Income-tax Act was quashed due to the assessing authority&#039;s failure to consider substantial evidence provided by the appellant and reliance solely on a statement from the Village Administrative Officer without allowing cross-examination. The Court emphasized the importance of natural justice and ruled in favor of the appellant, closing the case without awarding costs.</description>
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