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    <title>2023 (12) TMI 657 - MADRAS HIGH COURT</title>
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    <description>The HC quashed an assessment order passed under Section 143(3) read with Section 144(b) concerning high income from agricultural activities. The court found violation of natural justice principles as the petitioner&#039;s request for video conference hearing was not considered despite email communication seeking the same for high pitch assessment. The court rejected the respondent&#039;s argument about available statutory appellate remedy. Additionally, the court addressed the language issue regarding Village Administrative Officer&#039;s certificate issued in Tamil, directing that translation copies could be submitted if required by respondents. The assessment order was quashed, video conference hearing was directed, and reassessment was ordered within eight weeks. The writ petition was allowed.</description>
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    <pubDate>Tue, 12 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 657 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=446973</link>
      <description>The HC quashed an assessment order passed under Section 143(3) read with Section 144(b) concerning high income from agricultural activities. The court found violation of natural justice principles as the petitioner&#039;s request for video conference hearing was not considered despite email communication seeking the same for high pitch assessment. The court rejected the respondent&#039;s argument about available statutory appellate remedy. Additionally, the court addressed the language issue regarding Village Administrative Officer&#039;s certificate issued in Tamil, directing that translation copies could be submitted if required by respondents. The assessment order was quashed, video conference hearing was directed, and reassessment was ordered within eight weeks. The writ petition was allowed.</description>
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      <pubDate>Tue, 12 Dec 2023 00:00:00 +0530</pubDate>
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