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    <title>2019 (4) TMI 1036 - MADRAS HIGH COURT</title>
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    <description>The court set aside the order rejecting the waiver application under Section 220(2A) of the Income Tax Act due to lack of effective hearing by the second respondent. The matter was remanded for fresh consideration, directing the second respondent to provide a reasonable opportunity for a personal hearing to the petitioner. Compliance with the law was emphasized, and the court instructed the second respondent to dispose of the application within eight weeks. The writ petition was allowed without costs, highlighting the significance of procedural adherence and fair hearings in such cases.</description>
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      <description>The court set aside the order rejecting the waiver application under Section 220(2A) of the Income Tax Act due to lack of effective hearing by the second respondent. The matter was remanded for fresh consideration, directing the second respondent to provide a reasonable opportunity for a personal hearing to the petitioner. Compliance with the law was emphasized, and the court instructed the second respondent to dispose of the application within eight weeks. The writ petition was allowed without costs, highlighting the significance of procedural adherence and fair hearings in such cases.</description>
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