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2024 (3) TMI 213 - MADRAS HIGH COURTFaceless assessment scheme - Extraordinary circumstance to intervene with the assessment order - specific grounds raised in these writ appeals on the side of the appellant are that the order of assessment proposed variation under the faceless assessment scheme and in view of the observation that the appellant was not entitled to long term capital loss, the order has travelled beyond the scope of show cause notice, thereby violating Section 144B(1)(xii) - HELD THAT:- As seen that the learned Judge, while dismissing the writ petitions, held that the matter may be pursued in the statutory appeal which was filed by the appellant before the appellate authority. Considering all, this Court deems it fit and proper to direct the appellate authority to take into account the above specific grounds raised by the appellant while considering the appellant's appeal, which was filed on 27.01.2023 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to the appellant, within a period of twelve weeks from the date of receipt of a copy of this judgment.
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