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2017 (12) TMI 363 - HC - Income TaxReopening of assessment - violation of principles of natural justice - whether the respondent could not have passed the impugned order on 25.9.2017, as he fixed the date for production of documents on 27.9.2017? - Held that:- There has been violation of the principles of natural justice. The petitioner having been afforded an opportunity to produce the records on or before 27.9.2017, the respondent should have waited till 27.9.2017. The explanation offered by the learned senior standing counsel that the officer himself has secured the documents from the concerned Sub-Registrar and therefore, proceeded to pass the impugned order, is not a convincing reply, as the officer by intimation dated 11.09.2017, not only called for the copies of documents, but also the copies of the profit and loss account, the balance sheet and auditor's report Under Section 44 AB of the Act for the assessment year 2009-2010. Thus this Court is convinced that the impugned order has been passed in violation of the principles of natural justice. These are sufficient reasons to hold that the impugned order cannot stand to the test of law. Writ petition is allowed, the impugned order is set aside and the matter is remitted back to the respondent for a fresh consideration
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