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2013 (8) TMI 866 - ANDHRA PRADESH HIGH COURTValidity of assessment proceedings - notice for assessment not received - Violation of principle of natural justice - Held that:- Inasmuch as admittedly the service of notice is not being in conformity with the prescribed procedure, we are of the opinion that the impugned assessment order is unsustainable being violative of the procedure prescribed for making assessment after service of notice and giving opportunity of hearing. Further, the penalty and interest are being consequences of the assessment order, the same also are liable to be set aside. Considering the facts of the case, we direct the petitioner to submit his objections treating the show-cause notice dated November 20, 2010 as a show-cause notice and file his objections on or before August 31, 2013 and thereafter the respondents shall carry on the assessment proceedings in accordance with law. The petitioner is also at liberty to urge the aspect of limitation also in the said proceedings. - Decided in favour of assessee.
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