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2019 (8) TMI 906 - MADRAS HIGH COURTViolation of the principles of natural justice - no response to the pre-assessment notice - HELD THAT:- The impugned order refers to a pre-assessment notice dated 24. 02. 2015. The Assessing Officer states that there was no response to the notice as a result the proposals contained stood confirmed, rejecting the claim of the petitioner for exemption. The records reveal that the petitioner had sent a reply on 11. 12. 2014 along with annexures, duly received and acknowledged by the Assessing Officer on 12. 12. 2014 - there has been a violation of the principles of natural justice and the impugned assessment order is thus liable to be set aside. Petition allowed.
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