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    <title>2017 (12) TMI 363 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the writ petition challenging the rejection of objections to a notice under Section 148 of the Income Tax Act for re-opening assessment. It found that the respondent prematurely passed the impugned order without waiting for the petitioner to produce required documents, violating principles of natural justice. The Court set aside the order, directing a fresh consideration with a personal hearing, review of documents, examination of financial reports, and issuance of a reasoned order, emphasizing adherence to natural justice principles in the assessment process.</description>
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