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2012 (11) TMI 1064 - MADRAS HIGH COURTDisallowance of sales to exporters - exemption denied and the tax and penalty was imposed - Held that:- If some documents have already been produced and accepted by the authority and if there is a doubt on the mind of the authority, it is open to the assessing officer to call upon the assessee to file necessary application for summoning the documents that may be required. No opportunity has been given in this case and the order has been passed unmindful of the earlier order of assessment accepting the documents. Therefore, the authority shall grant an opportunity to the assessee to produce the documents or file necessary petition for summoning the documents that may be required in addition to what has already been furnished and accepted in the earlier round of assessment. The reasoning in the impugned proceedings on the face of it appears to be arbitrary and has been passed in violation of principles of natural justice and accordingly, the same is liable to be interfered with. Impugned order is set aside and the matter is remitted to the respondent for reconsideration. W.P. allowed by way of remand as above.
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