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    <title>2025 (7) TMI 470 - MADRAS HIGH COURT</title>
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    <description>Section 250(1) of the Income-tax Act requires the Commissioner (Appeals) to fix a hearing date and place and to notify the appellant of the personal hearing. Notices calling only for written submissions do not satisfy this requirement. Where no proper hearing notice is given, the appellate order is passed in breach of natural justice. The Madras HC accordingly set aside the impugned appellate orders and remanded the matters for fresh consideration, directing that the appellant be given clear 14 days&#039; notice and an opportunity of personal hearing.</description>
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      <description>Section 250(1) of the Income-tax Act requires the Commissioner (Appeals) to fix a hearing date and place and to notify the appellant of the personal hearing. Notices calling only for written submissions do not satisfy this requirement. Where no proper hearing notice is given, the appellate order is passed in breach of natural justice. The Madras HC accordingly set aside the impugned appellate orders and remanded the matters for fresh consideration, directing that the appellant be given clear 14 days&#039; notice and an opportunity of personal hearing.</description>
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