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2021 (9) TMI 324 - MADRAS HIGH COURTFaceless assessment u/s 144B - Natural Justice Principles' [NJP] - SCN issued calling upon writ petitioner-assessee's response by 59 minutes post 23.00 hours on 26.07.2021 - HELD THAT:- A clear and indisputable violation of NJP is a certain exception to the Rule and the case on hand directly and squarely fits into this exception owing to the narrative set out thus far. In this regard, as already alluded to, Tin Box Company [2001 (2) TMI 13 - SUPREME COURT] Case law becomes relevant it comes to the aid of the writ petitioner in the case on hand owing to the factual matrix and the most relevant paragraph in Tin Box case law The above buttresses the principle that in a given case of indisputable NJP violation i.e., aforementioned facet of NJP, availability of statutory appeal argument pales into insignificance. With regard to the third point which turns on Section 144B(7)(viii), this Court refrains itself from expressing any opinion on the same at this point of time as I only propose to relegate the matter for assessment afresh after considering the writ petitioner-assessee's response, which has not been done qua the impugned order. Therefore, when the response of writ petitioner-assessee is considered, it will include considering the writ petitioner-assessee's request for a personal hearing. This much clarity will suffice and any further elaboration would be unnecessary as that would only burden this order with particulars that are not imperative for appreciating this order. The Impugned Assessment order is set aside solely on the ground of non adherence to statutorily ingrained NJP principle; - Assessing Authority directed to do de novo exercise.
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