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2017 (9) TMI 1538 - MADRAS HIGH COURTValidity of assessment order - principles of Natural Justice - Held that: - the petitioner has stated in his representation / letter to the respondent that, their Zonal Office has been shifted to Gurgaon (Hariyana) and all the documents are available in the said Office, and requested for further four weeks' time to produce the same. The respondent cannot disbelieve the said request, nor, there was any material available with the respondent, to come to conclusion that the statement of the petitioner was false - matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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