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2016 (9) TMI 1378 - MADRAS HIGH COURTNatural Justice - validity of assessment order - petitioner's case is that they have not provided with adequate opportunity to submit their objections - Held that: - It cannot be disputed that but for the surprise inspection conducted, the alleged suppression would have given unnoticed. Therefore, the respondent was justified in issuing a show cause notice to the petitioner proposing to revise the assessment - However, the respondent could have granted 15 days time to the petitioner instead of five days as five days is a very short period for the petitioner to submit their objections, especially in cases where it is a revision of assessment. This Court would direct the petitioner to treat the impugned proceedings as a show cause notice and submit their objection within a period of 15 days from the date of receipt of a copy of this order - petition allowed by way of remand.
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