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    <description>An appellate order rejecting an assessee&#039;s appeal solely because the memorandum was said to be unsigned by an authorised signatory was set aside where material showed the signatory was in fact authorised. The HC held that, if the authority intended to rely on any objection to that evidence or to the assessee&#039;s submissions, notice and an opportunity to were required. Denial of such opportunity breached natural justice and fair play, so the appeal was restored to the appellate authority for fresh consideration on merits after hearing all parties.</description>
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