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2018 (9) TMI 2074 - MADRAS HIGH COURTValidity of assessment order - proper notices not served on the petitioner - violation of principles of natural justice - HELD THAT:- Though it is contended before this Court that there was no proper notices served on the petitioner, except making such vague averment, the petitioner has not substantiated such allegation, by placing any material facts. On the other hand, the Assessing Officer has categorically found that the notices of proposal were served on the petitioner on 22.11.2016 and 28.02.2017 respectively. Apart from the said fact, it is also seen that the Assessing Officer has given a factual finding that the petitioner has not filed either their monthly return or annual return for the respective assessment year. When such being the factual findings rendered by the Assessing Officer, in the absence of any other contra materials placed before this Court disputing such factual aspects, this Court is of the view that it is for the petitioner to approach the next fact finding authority, by filing a regular appeal, so that all the factual contentions raised by the petitioner, challenging the impugned assessment orders can be considered by the said fact finding authority viz., the First Appellate Authority. Without expressing any view on the merits of the matter, both these writ petitions are disposed of, by granting liberty to the petitioner to file such statutory appeals within a period of three weeks from the date of receipt of a copy of this order, by complying with other statutory requirements for filing those appeals.
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