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2024 (5) TMI 308 - MADRAS HIGH COURTValidity of assessment order - order challenged on the ground that the petitioner's reply was disregarded - violation of principles of natural justice - HELD THAT:- The petitioner's reply was disregarded by categorising such reply as an unauthorised reply. It is unclear as to why the reply was described as unauthorised. In any event, the impugned order is vitiated by non consideration of the petitioner's reply. Consequently, such order is unsustainable. The impugned order dated 29.12.2023 is set aside and the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of a copy of this order. Petition disposed off by way of remand.
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