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2016 (11) TMI 1540 - KERALA HIGH COURTPrinciples of natural justice - escaped turnover - penalty - Held that: - when independent proceedings are taken against an assessee by way of penalty as well as for escaped turnover, the contentions urged by the parties will have to be considered in its proper perspective. When the petitioner submits categorically that he will be able to explain the alleged escaped turnover by verification of the seized documents along with the books of accounts, necessarily an opportunity ought to have been granted in the matter. Failure to give such an opportunity definitely amounts to violation of the principles of natural justice and therefore, one more opportunity should be granted to the petitioner - petition allowed by way of remand.
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