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    <title>2023 (1) TMI 1100 - GUJARAT HIGH COURT</title>
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    <description>Writ jurisdiction under Article 226 remained available despite an appellate remedy where the challenge alleged breach of natural justice. The reassessment was held vulnerable because the taxpayer was not given a real opportunity to produce Form F or to be heard during the COVID-19 lockdown, even though the document was central to the tax characterisation of the transfer. The reassessment and final assessment notice were therefore set aside, and the matter was remitted for fresh consideration from the hearing stage after allowing production of the required material.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433353</link>
      <description>Writ jurisdiction under Article 226 remained available despite an appellate remedy where the challenge alleged breach of natural justice. The reassessment was held vulnerable because the taxpayer was not given a real opportunity to produce Form F or to be heard during the COVID-19 lockdown, even though the document was central to the tax characterisation of the transfer. The reassessment and final assessment notice were therefore set aside, and the matter was remitted for fresh consideration from the hearing stage after allowing production of the required material.</description>
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