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    <title>2019 (5) TMI 1062 - MADRAS HIGH COURT</title>
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    <description>The court directed the respondent to permit cross-examination of the individual by the petitioner before finalizing the assessment proceedings under the Income Tax Act. The court emphasized the importance of providing a fair opportunity for cross-examination and noted that such requests should be considered by the Assessing Officer in accordance with principles of natural justice. The Writ Petition was disposed of without costs, with the modified prayer seeking a mandamus allowing cross-examination before completing the assessment proceedings.</description>
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      <description>The court directed the respondent to permit cross-examination of the individual by the petitioner before finalizing the assessment proceedings under the Income Tax Act. The court emphasized the importance of providing a fair opportunity for cross-examination and noted that such requests should be considered by the Assessing Officer in accordance with principles of natural justice. The Writ Petition was disposed of without costs, with the modified prayer seeking a mandamus allowing cross-examination before completing the assessment proceedings.</description>
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