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    <title>2024 (8) TMI 117 - MADRAS HIGH COURT</title>
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    <description>The HC quashed the re-assessment order dated 21.09.2021 due to inadequate opportunity for the petitioner to be heard, citing communication issues during the Covid-19 pandemic. The matter was remanded for reconsideration, granting the petitioner two weeks to respond to objections. The respondents were instructed to facilitate portal access, and the assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within three months. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.</description>
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      <description>The HC quashed the re-assessment order dated 21.09.2021 due to inadequate opportunity for the petitioner to be heard, citing communication issues during the Covid-19 pandemic. The matter was remanded for reconsideration, granting the petitioner two weeks to respond to objections. The respondents were instructed to facilitate portal access, and the assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within three months. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.</description>
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