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    <title>2019 (10) TMI 39 - MADRAS HIGH COURT</title>
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    <description>Assessment orders were invalid where the authority failed to consider the taxpayers&#039; objections to the proposal and completed the assessment without granting a personal hearing. That omission breached natural justice because fair consideration of objections is required before finalising assessment. The defect went to the root of the process, justifying writ interference. The orders were set aside and the matter was remanded for fresh assessment after due consideration of the objections and an opportunity of hearing.</description>
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      <description>Assessment orders were invalid where the authority failed to consider the taxpayers&#039; objections to the proposal and completed the assessment without granting a personal hearing. That omission breached natural justice because fair consideration of objections is required before finalising assessment. The defect went to the root of the process, justifying writ interference. The orders were set aside and the matter was remanded for fresh assessment after due consideration of the objections and an opportunity of hearing.</description>
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