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    <description>The High Court of Madhya Pradesh, in a case concerning violation of natural justice principles, ruled that the Commissioner of Income-tax&#039;s directive to the Income-tax Officer, leaving no discretion, was against fair procedure. The Court emphasized the importance of a personal hearing and granted the petitioner the right to a rehearing due to the lack of opportunity to present their case adequately. Additionally, the Court nullified the orders issued by the Commissioner and the Income-tax Officer, directing a fresh hearing to ensure a just decision-making process.</description>
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