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2018 (10) TMI 1149 - MADRAS HIGH COURTPrinciples of natural justice - Validity of assessment order - case of petitioner is that without considering this report, the same authority has now passed the present impugned order, raising demands - Held that:- Admittedly, there is no whisper as to the objections of the petitioner, production of records, its perusal, earlier deviation report or anything. It is just like a one line order, objections received; perused; and not satisfied - Though the Hon'ble Supreme Court and this Court time and again insisted on the requirement of recording reasons and the quasi judicial authorities to pass a speaking order, the same is not scrupulously followed by the authorities. The matter is remitted back to the respondent for fresh consideration - petition allowed by way of remand.
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