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    <title>2023 (9) TMI 636 - MADRAS HIGH COURT</title>
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    <description>The High Court found the original assessment order to be in violation of natural justice principles as the appellant was not given a fair opportunity to present evidence. The Court set aside the order and directed the Assessing Authority to conduct a fresh assessment after providing the appellant with another opportunity to be heard. Despite the appellant&#039;s failure to timely appeal before the Appellate Commissioner, the Court acknowledged the Assessing Authority&#039;s fault in not granting a proper hearing. The High Court allowed the writ appeal, directing a new assessment with a fair opportunity for the appellant and no extension of time, to be completed within four weeks.</description>
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    <pubDate>Thu, 24 Aug 2023 00:00:00 +0530</pubDate>
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      <title>2023 (9) TMI 636 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443014</link>
      <description>The High Court found the original assessment order to be in violation of natural justice principles as the appellant was not given a fair opportunity to present evidence. The Court set aside the order and directed the Assessing Authority to conduct a fresh assessment after providing the appellant with another opportunity to be heard. Despite the appellant&#039;s failure to timely appeal before the Appellate Commissioner, the Court acknowledged the Assessing Authority&#039;s fault in not granting a proper hearing. The High Court allowed the writ appeal, directing a new assessment with a fair opportunity for the appellant and no extension of time, to be completed within four weeks.</description>
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