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    <title>2021 (5) TMI 699 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the challenge to the assessment order under Section 144 of the Income Tax Act, 1961 for AY 2017-18. The petitioner&#039;s claims of violation of natural justice principles and lack of opportunity were rejected. The Court found that the show cause notice was issued, served, and provided the petitioner with an opportunity to respond. Despite a technical error regarding the notice in the E-portal snapshot, the manual issuance and proof of service were deemed sufficient. Consequently, the Court upheld the assessment order, leading to the dismissal of the writ petition without costs.</description>
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    <pubDate>Fri, 23 Apr 2021 00:00:00 +0530</pubDate>
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      <title>2021 (5) TMI 699 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407820</link>
      <description>The Court dismissed the challenge to the assessment order under Section 144 of the Income Tax Act, 1961 for AY 2017-18. The petitioner&#039;s claims of violation of natural justice principles and lack of opportunity were rejected. The Court found that the show cause notice was issued, served, and provided the petitioner with an opportunity to respond. Despite a technical error regarding the notice in the E-portal snapshot, the manual issuance and proof of service were deemed sufficient. Consequently, the Court upheld the assessment order, leading to the dismissal of the writ petition without costs.</description>
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      <pubDate>Fri, 23 Apr 2021 00:00:00 +0530</pubDate>
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