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2024 (1) TMI 558 - KERALA HIGH COURTValidity of reopening of assessment - petitioner as alleged that his reply to the notice u/s 142(1) was not considered and petitioner was not given personal hearing - HELD THAT:- Insofar as the question of personal hearing is concerned, from Ext. P10, it is evident that the petitioner was provided VC link and password and that therefore, the petitioner cannot say that no opportunity of personal hearing was given to him. The assessment order would disclose that all replies given by the petitioner were considered. Even if some aspects were not considered, statutory remedy of appeal against the assessment order is available to the petitioner. There is no ground to entertain the present writ petition and the same is hereby dismissed leaving it open to the petitioner to take recourse to any other remedy available to him under the law.
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