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    <title>2022 (5) TMI 1651 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the assessment order issued under Sec. 147 r/w 144 and 144B of the Income Tax Act, acknowledging the petitioner&#039;s claim of inadequate opportunity to respond to show cause notices. The court granted the petitioner a fresh opportunity to respond within two weeks, emphasizing procedural fairness and natural justice. The Revenue was instructed to facilitate communication via the web portal. Costs were denied, and related petitions were closed.</description>
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      <description>The HC set aside the assessment order issued under Sec. 147 r/w 144 and 144B of the Income Tax Act, acknowledging the petitioner&#039;s claim of inadequate opportunity to respond to show cause notices. The court granted the petitioner a fresh opportunity to respond within two weeks, emphasizing procedural fairness and natural justice. The Revenue was instructed to facilitate communication via the web portal. Costs were denied, and related petitions were closed.</description>
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