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    <title>2023 (2) TMI 29 - GUJARAT HIGH COURT</title>
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    <description>The High Court found that the assessment order, which demanded Rs. 27,17,566, was invalid as the petitioner was not granted the opportunity of a hearing as required by Section 144B(9) of the Income-Tax Act, 1961. The court allowed the petition, quashed the assessment order, and directed the officer to restart the process from the point of the hearing request. The petitioner was given two weeks to make the request, with a response required within the same period. The court stressed that its decision did not address the case&#039;s merits, ensuring the matter&#039;s resolution would proceed appropriately.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433514</link>
      <description>The High Court found that the assessment order, which demanded Rs. 27,17,566, was invalid as the petitioner was not granted the opportunity of a hearing as required by Section 144B(9) of the Income-Tax Act, 1961. The court allowed the petition, quashed the assessment order, and directed the officer to restart the process from the point of the hearing request. The petitioner was given two weeks to make the request, with a response required within the same period. The court stressed that its decision did not address the case&#039;s merits, ensuring the matter&#039;s resolution would proceed appropriately.</description>
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