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2024 (2) TMI 495 - MADRAS HIGH COURTValidity of assessment order - entitlement for benefit of deemed assessment - period of limitation expired prior to the issuance of the revision notice - breach of principles of natural justice - HELD THAT:- The petitioner did not participate in the proceedings. The documents on record also reflect that the tax liability was determined largely in view of the mismatch between data provided by the petitioner when compared with data provided by the petitioner's suppliers. It is in the interest of justice to provide an opportunity to the petitioner to place relevant documents on record and contest the tax demand. Solely for that reason, the impugned orders warrant interference. Assessment orders dated 27.08.2021 in respect of assessment years 2011-2012 and 2012-2013 are quashed on the ground of being barred by limitation - assessment orders pertaining to assessment years 2013-2014, 2014-2015 and 2015-2016 are quashed and these matters are remitted for re-consideration - Petition disposed off.
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