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    <title>2021 (4) TMI 650 - MADRAS HIGH COURT</title>
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    <description>The court quashed the assessment order and allowed the writ petition, remitting the matter back to the first respondent for a fresh hearing. The petitioner was granted another opportunity to be heard, emphasizing the importance of producing all relevant records. The first respondent was directed to review all materials before disposing of the appeal in accordance with the law. No costs were awarded, and the connected miscellaneous petitions were closed.</description>
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      <description>The court quashed the assessment order and allowed the writ petition, remitting the matter back to the first respondent for a fresh hearing. The petitioner was granted another opportunity to be heard, emphasizing the importance of producing all relevant records. The first respondent was directed to review all materials before disposing of the appeal in accordance with the law. No costs were awarded, and the connected miscellaneous petitions were closed.</description>
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