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2019 (2) TMI 68 - HC - VAT and Sales TaxPrinciples of natural justice - case of petitioner is that the Assessing Officer has passed the impugned order without affording sufficient opportunity to the petitioner to produce the relevant documents inpite of their request made in writing to that effect - Held that:- There is a reasonable presumption on the part of the assessee to wait for a communication from the Assessing Officer in respect of their request for extension of time. If the Assessing Officer has passed the assessment order without informing the assessee as to whether the request for time is granted or rejected, it has to be construed that the assessment made thereafter, is in violation of principles of natural justice. The very same issue was considered by this Court in the case of Tvl Vikranth Construction Vs Deputy Commercial Tax Officer, Cuddalore [2017 (5) TMI 319 - MADRAS HIGH COURT], where it was held that The assessment order passed without intimating the decision taken on the request for extension of time, is in violation of the principles of natural justice and therefore on that ground alone, the assessment order has to be set aside. The matter is remitted back to the Assessing Officer to redo the assessment - appeal allowed by way of remand.
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