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2008 (9) TMI 897 - MADRAS HIGH COURTOrder of TNGST assessment - Held that:- The assessment order for the assessment year 2004-05 is passed arbitrarily and without jurisdiction and is liable to be dismissed without unnecessarily subjecting the appellant to the onerous and lengthy appellate proceedings, as held by the Constitution Bench of the Supreme Court in the case of Calcutta Discount Co. Ltd. [1960 (11) TMI 8 - SUPREME Court] . The assessment order, which is the subject-matter of Writ Petition No. 2392 of 2008(1), is hereby set aside and the matter is remitted back to the assessing officer to reframe the assessment by giving an opportunity to the appellant in accordance with law. For this purpose, the appellant is hereby directed to appear before the assessing officer on October 23, 2008 with relevant materials. The assessing officer shall proceed with, to frame the assessment, in accordance with law without being influenced by the D3 proposals of the Investigating Wing Officers.
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