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2009 (11) TMI 866 - MADRAS HIGH COURTBest judgment assessment - Non production of relevant documents - Held that:- In the present case, only on the ground that the relevant documents were not produced, the respondent-Department proceeded to finalise the assessment on the basis of the best judgment method. The failure to grant sufficient time and opportunity to produce records is a clear violation of principles of natural justice and the assessment orders passed without considering the relevant statutory records and documents will amount to denial of sufficient opportunity and will amount to violation of principles of natural justice. The assessment order has been passed, without considering the relevant factors and therefore, the orders suffer from vice of non-application of mind to relevant factors and therefore, deserve to be set aside. In the result, the orders of assessment in both the cases, which are challenged, are set aside on the ground of violation of principles of natural justice and since no opportunity was given to produce records, the matters are remitted back to the Commercial Tax Officer/respondent for reconsideration on the merits. The petitioner will be entitled to produce all records and materials that may be available for the purpose of effectively concluding the assessment proceeding.
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