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    <title>2022 (5) TMI 527 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court dismissed both writ petitions challenging assessment orders under the Income Tax Act. The petitioner&#039;s insistence on physical hearing was deemed unfounded as the Faceless Assessment Scheme allowed for virtual hearings, which the petitioner did not utilize despite being informed. The court emphasized that the law does not mandate physical hearings under Section 144B(7)(vii) of the Act, ultimately leading to the dismissal of the petitions.</description>
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      <title>2022 (5) TMI 527 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=422267</link>
      <description>The court dismissed both writ petitions challenging assessment orders under the Income Tax Act. The petitioner&#039;s insistence on physical hearing was deemed unfounded as the Faceless Assessment Scheme allowed for virtual hearings, which the petitioner did not utilize despite being informed. The court emphasized that the law does not mandate physical hearings under Section 144B(7)(vii) of the Act, ultimately leading to the dismissal of the petitions.</description>
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