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    <title>2023 (11) TMI 655 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the order under Section 144 read with Section 147 of the Income Tax Act, 1961, citing the petitioner&#039;s failure to respond to notices despite accessing the e-portal. The petitioner forfeited the right to file a reply and have a personal hearing before the Assessing Officer. The court granted the petitioner 30 days to appeal before the Appellate Authority, ensuring procedural fairness and adherence to natural justice principles in the tax assessment process.</description>
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