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    <title>2019 (6) TMI 809 - MADRAS HIGH COURT</title>
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    <description>A writ petition under Article 226 was held maintainable despite an alternate appellate remedy because the assessment order was passed without affording the mandated personal hearing, in breach of earlier directions and the principles of natural justice. The court reiterated that the alternate remedy rule is not absolute and may be bypassed where there is violation of natural justice or ineffectiveness of the statutory remedy. The impugned assessment was set aside and the matter was remitted for fresh assessment after granting a personal hearing, without treating the enforcement proposal as the sole basis.</description>
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    <pubDate>Fri, 07 Jun 2019 00:00:00 +0530</pubDate>
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      <title>2019 (6) TMI 809 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=381732</link>
      <description>A writ petition under Article 226 was held maintainable despite an alternate appellate remedy because the assessment order was passed without affording the mandated personal hearing, in breach of earlier directions and the principles of natural justice. The court reiterated that the alternate remedy rule is not absolute and may be bypassed where there is violation of natural justice or ineffectiveness of the statutory remedy. The impugned assessment was set aside and the matter was remitted for fresh assessment after granting a personal hearing, without treating the enforcement proposal as the sole basis.</description>
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      <pubDate>Fri, 07 Jun 2019 00:00:00 +0530</pubDate>
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