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2019 (4) TMI 423 - MADRAS HIGH COURTPrinciples of natural justice - validity of assessment order - grievance of the petitioner before this Court is that the said order was passed without issuing a notice of proposal and affording an opportunity to the petitioner to defend the claim of the Revenue - Held that:- Perusal of the impugned order would show that the same came to be passed pursuant to an inspection conducted by the Enforcement Officials and without issuing any further notice of proposal to the petitioner. Therefore, it is evident that the impugned order passed in violation of principles of natural justice cannot be sustained, even though, the same came to be passed based on the report submitted by the Enforcement Officials. Therefore, this Court is inclined to interfere with the impugned order by setting aside the same, however, by remitting the matter back to the Assessing Officer to redo the assessment after issuing the notice of proposal and hearing the petitioner. Petition allowed by way of remand.
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