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2020 (8) TMI 572 - MADRAS HIGH COURTPrinciples of Natural Justice - case of petitioner is that the assessing officer, without properly applying his mind on the documentary evidence filed by the petitioner, simply recorded the statement made by the enforcement wing officials and passed the impugned orders relating to the assessment years in question - HELD THAT:- The issue decided in the case of AMUTHA METALS VERSUS COMMERCIAL TAX OFFICER, MANNADY (EAST) ASSESSMENT CIRCLE, CHENNAI [2007 (3) TMI 677 - MADRAS HIGH COURT] where it was held that Under the statutory provisions, it is expected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. The matters are remitted back to the first respondent for passing orders afresh - petition allowed by way of remand.
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