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    <title>2023 (10) TMI 919 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned Assessment Order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2020-2021, due to a violation of natural justice. The court noted the petitioner&#039;s reply was not considered before passing the order, which was issued two days after a request for video conferencing. The case was remitted for a fresh order within eight weeks, ensuring the petitioner&#039;s right to be heard via video conferencing. The petitioner must submit the reply dated 19.09.2022 before the scheduled conference. No costs were imposed.</description>
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      <description>The HC set aside the impugned Assessment Order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2020-2021, due to a violation of natural justice. The court noted the petitioner&#039;s reply was not considered before passing the order, which was issued two days after a request for video conferencing. The case was remitted for a fresh order within eight weeks, ensuring the petitioner&#039;s right to be heard via video conferencing. The petitioner must submit the reply dated 19.09.2022 before the scheduled conference. No costs were imposed.</description>
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