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    <title>2021 (4) TMI 1098 - MADRAS HIGH COURT</title>
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    <description>The court found a violation of reassessment procedure and principles of natural justice in an income tax case for Assessment Year 2012-13. The assessing officer failed to follow the prescribed procedure by not furnishing reasons within a reasonable time, hindering the petitioner&#039;s ability to file objections. The court emphasized adherence to due process and fairness, setting aside the assessment order and granting the petitioner the opportunity to challenge jurisdiction. The writ petition was allowed in favor of the petitioner, with no costs imposed.</description>
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      <description>The court found a violation of reassessment procedure and principles of natural justice in an income tax case for Assessment Year 2012-13. The assessing officer failed to follow the prescribed procedure by not furnishing reasons within a reasonable time, hindering the petitioner&#039;s ability to file objections. The court emphasized adherence to due process and fairness, setting aside the assessment order and granting the petitioner the opportunity to challenge jurisdiction. The writ petition was allowed in favor of the petitioner, with no costs imposed.</description>
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