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2019 (7) TMI 1397 - MADRAS HIGH COURTValidity of assessment order - case of the writ petitioner is that the Assessing Officer concerned was transferred and the new incumbent has passed the impugned Assessment Orders without verifying whether there was a deviation proposal sent by his predecessor - HELD THAT:- There is no reference to the aforementioned deviation proposal in the impugned orders. Besides this, considering the peculiar facts and circumstances of instant case, this Court is of the view that it may be appropriate to direct the sole respondent to give an opportunity of personal hearing - this view is taken owing to the peculiar facts and circumstances of this case and this Court does not express any view or opinion as to whether personal hearing is necessary in all and every case when it is not made statutorily imperative. The impugned orders are not set aside, but they are given the character and colour of further revisional notices for the purpose of facilitating a Denovo revisional assessment. Though obvious, it is made clear that this course is being adopted without expressing any opinion or view on merits of the matter - Writ petitioners, shall pay 15% of the disputed tax [tax liability alone excluding penalty] within a fortnight from the date of receipt of this order.
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