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    <title>2021 (4) TMI 187 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ appeals, set aside the impugned order, including penalties and garnishee orders, and remanded the matter to the Assessing Officer for fresh consideration. The Assessing Officer was directed to provide a hearing to the appellant&#039;s representative, review the records, and pass a reasoned order in accordance with the law. No costs were awarded, and the connected CMPs were closed.</description>
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      <description>The High Court allowed the writ appeals, set aside the impugned order, including penalties and garnishee orders, and remanded the matter to the Assessing Officer for fresh consideration. The Assessing Officer was directed to provide a hearing to the appellant&#039;s representative, review the records, and pass a reasoned order in accordance with the law. No costs were awarded, and the connected CMPs were closed.</description>
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