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    <title>2021 (9) TMI 1180 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging assessment orders for four assessment years, noting that the respondent had provided adequate opportunities for personal hearings as required by Section 75(4) of the Act. The court emphasized the availability of the appeal process under Section 107 of the Act for challenging assessment orders within 90 days and advised the petitioner to pursue the appeal route if desired.</description>
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      <description>The court dismissed the writ petitions challenging assessment orders for four assessment years, noting that the respondent had provided adequate opportunities for personal hearings as required by Section 75(4) of the Act. The court emphasized the availability of the appeal process under Section 107 of the Act for challenging assessment orders within 90 days and advised the petitioner to pursue the appeal route if desired.</description>
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