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2015 (5) TMI 250 - MADRAS HIGH COURTChallenge to the orders of assessment - Violation of principle of natural justice - Non consideration of assessee's objections - Held that:- Petitioner has given their objection by letter dated 03.09.2013, wherein, apart from raising factual objections on merits of the assessment, the petitioner requested for furnishing a photocopy of VST-3A proposal of the Deputy Commissioner (CT), Enforcement Central, Chennai, dated 10.07.2013 and this communication is said to have been served on the respondent by handing over in the office of the respondent by way of delivery book on 04.09.2013. Though the petitioner, in para 8 of the affidavit filed in support of the writ petition, has specifically stated that the communication was received in the office of the respondent on 04.09.2013, there is no specific denial of the said averment in the counter affidavit, more particularly, in para 9 of the counter affidavit. Therefore, this Court is inclined to accept the submissions made by the petitioner since they had objected the proposal of revision of assessment. However, other issues are not gone into. Hence, it is held that the impugned orders are in violation of principles of natural justice and the same calls for interference of this Court only on the ground of violation of principles of natural justice, since the objection filed on 03.09.2013 was not considered by the respondent. - Matter remanded back - Decided in favour of assessee.
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