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2024 (1) TMI 497 - MADRAS HIGH COURTViolation of principles of natural justice - personal hearing lasted only for eight minutes - HELD THAT:- The video recording of the personal hearing indicates that the petitioner's Chartered Accountant was heard patiently and the petitioner's Chartered Accountant requested time for uploading the written submissions which was also later uploaded by the Chartered Accountant on 16.01.2023. Therefore, the arguments advanced on behalf of the petitioner that there was violation of principles of natural justice cannot be countenanced. Therefore, the impugned Assessment Order passed by the respondent does not warrant interference. Therefore, these Writ Petitions are liable to be dismissed and are accordingly dismissed. However, liberty is given to the petitioner to file a statutory appeal against the impugned Assessment Orders before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. Consequently, connected Writ Miscellaneous Petitions are closed.
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