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    <title>2018 (6) TMI 700 - KERALA HIGH COURT</title>
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    <description>The court partially allowed the writ petition, quashing the order issued under Section 179 of the Income Tax Act due to lack of compliance with natural justice principles. The court instructed the authority to issue fresh orders after providing the petitioner with a hearing. Additionally, the court directed a review of the necessity for an order under Section 230 based on the Section 179 outcome and appellate orders within a specified timeline, while the existing order under Section 230 would remain in force until the issuance of fresh orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361873</link>
      <description>The court partially allowed the writ petition, quashing the order issued under Section 179 of the Income Tax Act due to lack of compliance with natural justice principles. The court instructed the authority to issue fresh orders after providing the petitioner with a hearing. Additionally, the court directed a review of the necessity for an order under Section 230 based on the Section 179 outcome and appellate orders within a specified timeline, while the existing order under Section 230 would remain in force until the issuance of fresh orders.</description>
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