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    <title>2024 (11) TMI 1323 - MADRAS HIGH COURT</title>
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    <description>The court quashed the impugned Assessment Order for the Assessment Year 2018-2019 and the related Penalty Order under Section 270A of the Income Tax Act, 1961, due to a violation of natural justice principles. The matters were remitted back to the respondent for a fresh order on merits, ensuring adherence to legal procedures and allowing the petitioner the right to be heard, including through Video Conferencing as per Section 144B. Both writ petitions were disposed of without costs, and associated writ miscellaneous petitions were closed.</description>
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      <description>The court quashed the impugned Assessment Order for the Assessment Year 2018-2019 and the related Penalty Order under Section 270A of the Income Tax Act, 1961, due to a violation of natural justice principles. The matters were remitted back to the respondent for a fresh order on merits, ensuring adherence to legal procedures and allowing the petitioner the right to be heard, including through Video Conferencing as per Section 144B. Both writ petitions were disposed of without costs, and associated writ miscellaneous petitions were closed.</description>
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