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2023 (10) TMI 919 - MADRAS HIGH COURTValidity of assessment u/s 144B - violation of principles of natural justice - HELD THAT:- Prima facie, there are indications that the petitioner's reply dated 19.09.2022 has not been considered while passing the impugned order. Petitioner had also successfully made a request for video conferencing on 19.09.2022. However, the impugned order has been passed with two days thereafter i.e., on 21.09.2022. Thus, there is a clear violation of principles of natural justice. The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order after giving the petitioner an opportunity of being heard through video conferencing. The petitioner shall file a copy of reply dated 19.09.2022 before the date is fixed for a hearing through video conferencing.
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