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2003 (3) TMI 75 - MADRAS HIGH COURTThe only contention raised by learned counsel appearing for the petitioner is to the effect that before dealing with the appeals, the Income-tax Appellate Tribunal should have given opportunity of hearing to the present petitioner. It is contended that under section 254(1) of the Income-tax Act, before deciding the appeal, it is necessary that opportunity of hearing should be given and the Income-tax Appellate Tribunal has committed illegality in not giving such opportunity to the petitioner. - the writ petition is allowed - Tribunal is required to dispose of the appeals afresh after giving opportunity of hearing to the parties concerned.
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