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    <title>2018 (5) TMI 1099 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the order of the Income Tax Appellate Tribunal and directing a fresh consideration of the appeal for the assessment year 2009-2010 on its merits. The court emphasized the obligation of the Tribunal to decide appeals on merits, even if the appellant or respondent does not appear, as per the Income Tax (Appellate Tribunal) Rules. The judgment underscored the importance of procedural fairness and adherence to legal principles, ensuring decisions are made in accordance with the law and upholding principles of natural justice.</description>
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