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    <title>2022 (2) TMI 690 - GUJARAT HIGH COURT</title>
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    <description>The High Court emphasized the importance of considering objections raised by the petitioner before passing assessment orders under Section 153 C of the Income Tax Act, 1961, citing violations of natural justice when objections were not addressed. The Court set aside assessment orders and remanded the case for proper consideration, granting the petitioner an opportunity to respond and file additional objections if permitted by law. The petition was ultimately disposed of after the objections were addressed, with the petitioner allowed to reply to the final show cause notice and granted extensions for response and communication methods.</description>
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    <pubDate>Wed, 29 Dec 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=418439</link>
      <description>The High Court emphasized the importance of considering objections raised by the petitioner before passing assessment orders under Section 153 C of the Income Tax Act, 1961, citing violations of natural justice when objections were not addressed. The Court set aside assessment orders and remanded the case for proper consideration, granting the petitioner an opportunity to respond and file additional objections if permitted by law. The petition was ultimately disposed of after the objections were addressed, with the petitioner allowed to reply to the final show cause notice and granted extensions for response and communication methods.</description>
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      <pubDate>Wed, 29 Dec 2021 00:00:00 +0530</pubDate>
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