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    <title>2019 (4) TMI 423 - MADRAS HIGH COURT</title>
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    <description>The High Court found that the assessment order issued by the respondent for the assessment year 2016-2017 violated principles of natural justice due to the absence of a notice of proposal and an opportunity for the petitioner to defend their claim. The Court set aside the order, remitted the matter to the Assessing Officer for reassessment, and directed the Officer to issue a notice of proposal, hear the petitioner, consider objections independently, and make a fresh decision within six weeks. This decision emphasized the importance of procedural fairness and adherence to natural justice principles in administrative actions.</description>
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      <description>The High Court found that the assessment order issued by the respondent for the assessment year 2016-2017 violated principles of natural justice due to the absence of a notice of proposal and an opportunity for the petitioner to defend their claim. The Court set aside the order, remitted the matter to the Assessing Officer for reassessment, and directed the Officer to issue a notice of proposal, hear the petitioner, consider objections independently, and make a fresh decision within six weeks. This decision emphasized the importance of procedural fairness and adherence to natural justice principles in administrative actions.</description>
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