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2019 (10) TMI 1554 - MADRAS HIGH COURTPrinciples of natural justice - validity of assessment order - passing of impugned order in total non-application of mind to the objections filed by the petitioner that too by a different officer, when the objections were filed before another officer - objections are over ruled by single line observation that they are not acceptable - HELD THAT:- It is seen that the previous Assessing Officer issued notices of proposal to the petitioner on 28.11.2016 and 13.04.2017. It is further seen that the petitioner filed their detailed reply on 06.01.2017 and 24.04.2017. The Assessment Orders referred to the filing of such reply and in fact extracted the same also in the Orders of Assessment - However, the fact remains that though, such reply was filed as early as in the month of January and April of 2017, the impugned Orders of Assessment were passed in the month of June, 2019, admittedly, by a different Assessing Officer also by not providing any personal hearing to the petitioner. Perusal of the Assessment Orders also supports the claim of the petitioner that the same came to be passed without discussing any of the objections raised by the petitioner and giving independent reasonings and findings on those objections. This Court is satisfied to set aside the impugned order only for the purpose of remitting the matter back to the Assessing Officer to redo the assessment after giving an opportunity of personal hearing to the petitioner and also by considering the objections already filed by them on 06.01.2017 and 24.04.2017 - Petition allowed by way of remand.
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