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    <title>2009 (8) TMI 1219 - Allahabad high court</title>
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    <description>A reassessment order passed after very short notice, rejection of adjournment, and ex parte disposal without a proper opportunity of hearing violates natural justice and is vitiated by serious procedural illegality; the reassessment orders were quashed. The permission granted under section 21(2) to initiate reassessment was treated separately from the conduct of the proceedings, and no basis was found to interfere with that permission; it was upheld. The reassessment could, however, proceed afresh in accordance with law after giving the assessees a reasonable hearing.</description>
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    <pubDate>Thu, 20 Aug 2009 00:00:00 +0530</pubDate>
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      <title>2009 (8) TMI 1219 - Allahabad high court</title>
      <link>https://www.taxtmi.com/caselaws?id=192140</link>
      <description>A reassessment order passed after very short notice, rejection of adjournment, and ex parte disposal without a proper opportunity of hearing violates natural justice and is vitiated by serious procedural illegality; the reassessment orders were quashed. The permission granted under section 21(2) to initiate reassessment was treated separately from the conduct of the proceedings, and no basis was found to interfere with that permission; it was upheld. The reassessment could, however, proceed afresh in accordance with law after giving the assessees a reasonable hearing.</description>
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      <pubDate>Thu, 20 Aug 2009 00:00:00 +0530</pubDate>
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