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    <title>2008 (4) TMI 284 - GAUHATI HIGH COURT</title>
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    <description>The writ petition challenging the Income-tax Appellate Tribunal&#039;s order regarding Wealth-tax Appeals was dismissed. The Tribunal&#039;s decision to uphold the ex parte order was supported by the postal department&#039;s confirmation of notice delivery, indicating no denial of opportunity to be heard. The petitioner&#039;s argument of non-receipt of adjourned hearing notice was countered by the Tribunal&#039;s compliance with notification rules. The petition lacked merit, leading to its dismissal, with the Tribunal emphasizing the petitioner&#039;s failure to demonstrate a denial of reasonable opportunity to participate. The maintainability objection was not addressed due to the dismissal on merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32377</link>
      <description>The writ petition challenging the Income-tax Appellate Tribunal&#039;s order regarding Wealth-tax Appeals was dismissed. The Tribunal&#039;s decision to uphold the ex parte order was supported by the postal department&#039;s confirmation of notice delivery, indicating no denial of opportunity to be heard. The petitioner&#039;s argument of non-receipt of adjourned hearing notice was countered by the Tribunal&#039;s compliance with notification rules. The petition lacked merit, leading to its dismissal, with the Tribunal emphasizing the petitioner&#039;s failure to demonstrate a denial of reasonable opportunity to participate. The maintainability objection was not addressed due to the dismissal on merit.</description>
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