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2023 (8) TMI 1307 - MADRAS HIGH COURTValidity of Reopening of assessment - request personal hearing rejected - HELD THAT:- The impugned order is not sustainable, particularly, in the light of the fact that the petitioner has specifically requested for a personal hearing in response to notice issued u/s 148 - That apart, the petitioner has been asked the respondents for a reason to reopen the assessment which was not furnished earlier. It was furnished only after the disposing of the petitioner's objection for reopening the assessment, after the order was passed. The reason for reopening of the assessment also does not make it clear as to whether the amount was deposited in the petitioner's account or in the account of the said M/s. Novateur Electricals and Digital Systems Private Limited. The impugned order is set aside and the case is remitted back to the respondents to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order.
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