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2019 (4) TMI 464 - KERALA HIGH COURTPrinciples of natural justice - pre-assessment notice - it is contended that the the pre-assessment notice was not adverted to in a proper manner and the assessing authority had failed to give any reasoning for discarding the contentions raised in the objections - Held that:- The non consideration of the objections will definitely vitiate the order of assessment. It is not a case as if the assessee had failed to submit any objections. When the assessment authority had accepted the objections and reproduced the contentions thereof, it is obligatory on the part of the authority to consider those objections on merits and to state sufficient reasons for repelling those contentions. It is not a question of violating principles of natural justice; but it is a question which go deep into the sustainability of the assessment itself. When the assessing authority had accepted the objections which was filed on a subsequent date, which is evident from the assessment order itself, it contemplates an obligation on the part of the assessing authority to have afford an opportunity of personal hearing to the assessee, especially when the appellant had made a specific request in Ext.P2 objections for affording an opportunity for personal hearing. The 1st respondent is directed to pass fresh orders of assessment based on the objections already submitted by the appellant, after affording an opportunity of personal hearing to him - petition allowed by way of remand.
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