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    <title>2021 (9) TMI 1144 - MADRAS HIGH COURT</title>
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    <description>The rule of alternate remedy is discretionary, not absolute, and does not bar writ jurisdiction where assessment proceedings are vitiated by breach of natural justice. Here, the assessee had sought documents, particulars and a personal hearing, but the assessment was completed without furnishing the requested material or properly considering that request. The HC held that the writ petitions were maintainable despite the statutory appellate remedy and that the assessments could not stand because the objections were not effectively considered. The impugned assessment orders were quashed and the matter remitted for fresh assessment after supplying available documents or allowing inspection, inviting a fresh objection and granting a personal hearing.</description>
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      <title>2021 (9) TMI 1144 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=412799</link>
      <description>The rule of alternate remedy is discretionary, not absolute, and does not bar writ jurisdiction where assessment proceedings are vitiated by breach of natural justice. Here, the assessee had sought documents, particulars and a personal hearing, but the assessment was completed without furnishing the requested material or properly considering that request. The HC held that the writ petitions were maintainable despite the statutory appellate remedy and that the assessments could not stand because the objections were not effectively considered. The impugned assessment orders were quashed and the matter remitted for fresh assessment after supplying available documents or allowing inspection, inviting a fresh objection and granting a personal hearing.</description>
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