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    <title>2022 (4) TMI 293 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the writ application challenging the assessment order under the Income Tax Act for A.Y. 2018-19. The Court quashed the assessment order due to the Assessing Officer&#039;s failure to consider the applicant&#039;s reply and violation of natural justice principles. The matter was remitted back to the Assessing Officer for fresh consideration, emphasizing the need to adhere to procedural fairness and provide the applicant with an opportunity to be heard. The Court granted the writ, setting aside the assessment order, and directed a reevaluation within two months, stressing the importance of upholding natural justice principles in such cases.</description>
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