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    <title>2022 (5) TMI 526 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the impugned assessment order and directed the matter to be reconsidered by the respondents. The petitioner was instructed to treat the show cause notice dated 03.03.2022 as fresh and respond within two weeks. The Court emphasized the importance of providing the assessee with a fair chance to participate in the assessment process and comply with principles of natural justice, particularly ensuring proper notice and opportunity to respond.</description>
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      <description>The Court set aside the impugned assessment order and directed the matter to be reconsidered by the respondents. The petitioner was instructed to treat the show cause notice dated 03.03.2022 as fresh and respond within two weeks. The Court emphasized the importance of providing the assessee with a fair chance to participate in the assessment process and comply with principles of natural justice, particularly ensuring proper notice and opportunity to respond.</description>
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