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    <title>1993 (3) TMI 23 - MADRAS High Court</title>
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    <description>The court dismissed the writ petitions, upholding the Tribunal&#039;s decision to proceed with the hearing despite the absence of the petitioner&#039;s counsel but with the presence of an authorized auditor. The court found the auditor&#039;s representation to be valid and compliant with the law, providing the petitioner a fair opportunity to present his case. The dismissal of the writ petitions does not impact the merits of the claims, which are to be addressed in separate proceedings under the Wealth-tax Act, 1957.</description>
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