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    <title>2021 (8) TMI 1319 - ALLAHABAD HIGH COURT</title>
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    <description>The Court declined to entertain the challenge to the re-assessment proceedings for the assessment year 2015-16 before the assessee&#039;s objection was resolved by the assessing authority. Emphasizing procedural fairness, the Court directed the petitioner to file a physical copy of the order and application to the assessing authority under the faceless scheme. The authority would then issue a notice for the objection hearing, allowing the petitioner to present objections. Following the hearing, a reasoned order would be communicated to the petitioner, with the option to challenge the decision at a later stage if needed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=302866</link>
      <description>The Court declined to entertain the challenge to the re-assessment proceedings for the assessment year 2015-16 before the assessee&#039;s objection was resolved by the assessing authority. Emphasizing procedural fairness, the Court directed the petitioner to file a physical copy of the order and application to the assessing authority under the faceless scheme. The authority would then issue a notice for the objection hearing, allowing the petitioner to present objections. Following the hearing, a reasoned order would be communicated to the petitioner, with the option to challenge the decision at a later stage if needed.</description>
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