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    <title>2019 (4) TMI 1550 - KERALA HIGH COURT</title>
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    <description>The court set aside the assessment order and remitted the matter for fresh disposal after considering the petitioner&#039;s health issues, medical certificate, and deposit of Rs. 2,00,000. The court emphasized the petitioner&#039;s genuine inability to participate in the assessment process due to health reasons. The first respondent was directed to verify the deposit and provide another hearing date if needed to finalize the assessment within a specified deadline, ensuring the petitioner&#039;s rights were protected in line with principles of natural justice and reasonableness.</description>
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      <description>The court set aside the assessment order and remitted the matter for fresh disposal after considering the petitioner&#039;s health issues, medical certificate, and deposit of Rs. 2,00,000. The court emphasized the petitioner&#039;s genuine inability to participate in the assessment process due to health reasons. The first respondent was directed to verify the deposit and provide another hearing date if needed to finalize the assessment within a specified deadline, ensuring the petitioner&#039;s rights were protected in line with principles of natural justice and reasonableness.</description>
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