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    <title>2023 (6) TMI 1036 - MADRAS HIGH COURT</title>
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    <description>The High Court remanded the matter back to the Assessing Officer due to a procedural error, as the petitioner&#039;s request for a personal hearing through video conferencing was not considered, violating principles of natural justice. The impugned orders were set aside, and the matter was remanded for fresh consideration, with the petitioner directed to appear before the Assessing Officer to produce necessary documents without seeking adjournment. The Assessing Officer was instructed to pass prompt orders after the hearing. The writ petitions were allowed with no costs, emphasizing the importance of providing a fair opportunity for the petitioner to present their case.</description>
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      <description>The High Court remanded the matter back to the Assessing Officer due to a procedural error, as the petitioner&#039;s request for a personal hearing through video conferencing was not considered, violating principles of natural justice. The impugned orders were set aside, and the matter was remanded for fresh consideration, with the petitioner directed to appear before the Assessing Officer to produce necessary documents without seeking adjournment. The Assessing Officer was instructed to pass prompt orders after the hearing. The writ petitions were allowed with no costs, emphasizing the importance of providing a fair opportunity for the petitioner to present their case.</description>
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