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    <title>2021 (5) TMI 461 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras, under the direction of Honourable Dr. Justice Anita Sumanth, addressed a challenge to an assessment order dated 23.03.2021 for the assessment year 2018-19, citing a violation of natural justice principles. The Court set aside the order, instructing a fresh assessment within specified timelines, allowing the petitioner to respond to the show cause notice and be heard. This ruling emphasizes the significance of upholding natural justice in administrative proceedings under the Income Tax Act, 1961.</description>
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