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2021 (2) TMI 747 - MADRAS HIGH COURTPrinciples of Natural Justice - validity of assessment order - availability of alternative remedy of appeal - HELD THAT:- It appears that the Department did not agitate the matter further and they accepted the order passed in the writ petition and the Assessing Officer took up the matter for denovo adjudication in terms of the order of remand and the proceedings have ultimately culminated in an assessment order dated 29.04.2019, which according to the learned counsel for the appellant is in favour of the appellant. Thus, taking note of the factual situation qua the prayer sought for by the petitioner and also taking note of the earlier orders passed by this Court remanding the matter back to the Assessing Officer and also the fact that the Assessing Officer has passed consequential orders dated 29.04.2019, we are inclined to follow the same procedure for the subject assessment years as well - Appeal allowed by way of remand.
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