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2019 (9) TMI 572 - MADRAS HIGH COURTValidity of assessment order - A/Y 2012-13 to 2016-17 - petitioner was not given time to file their objections in response to the notices of proposals - Principles of Natural Justice - HELD THAT:- Admittedly, the Assessee has sought for time to file their objection through their letter dated 15.03.2019. Such communication was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted or rejected. In both events, the Assessing Officer is bound to send a communication to the Assessee and inform the result of the request made by the Assessee. Admittedly, the orders of assessment were passed simply by confirming the proposals in the absence of any objection from the petitioner. Therefore, this Court is of the view that the matter needs to go back to the Assessing Officer to redo the assessment once again on merits and in accordance with law after getting objection from the petitioner. Petition allowed by way of remand.
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