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2007 (8) TMI 696 - MADRAS HIGH COURTRevision of taxable turnover at ₹ 19,80,19,000 at 20 per cent, besides levying penalty at 150 per cent - Held that:- A perusal of the revision notice discloses that the petitioner is not provided with reasonable opportunity to put forth his case. It is settled law that if any irregularities, commissions or defects or violations of law are noticed by the respondent, the assessee should be given adequate opportunity of rebutting the allegations made against them with supportive documents. In the instant case, as the impugned notice is bereft of all the details and records said to have been recovered and formed the basis of the show-cause notice, it may not be possible for the petitioner to effectively defend the show-cause notice. Under such circumstances, the impugned show-cause notice is liable to be set aside and accordingly, it is set aside. However, it is open to the assessing officer to issue a fresh show-cause notice to the petitioner containing all the details of records recovered from the business premises, within three weeks from the date of receipt of a copy of this order.
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