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2019 (12) TMI 6 - MADRAS HIGH COURTValidity of assessment order - service of order - principles of natural justice - main grievance of the petitioner is that the impugned assessment order was passed in violation of the principles of natural justice, as the petitioner was not issued with any notice at any point of time before passing the impugned order - HELD THAT:- When the petitioner has specifically raised the ground that no notice was served on them at any point of time, then it is the bounden duty of the Assessing Officer to prove before this Court about service of such notice - In this case, the Assessing Officer failed to prove the service of notice. Therefore, this Court has to reasonably conclude that no notice was served on the petitioner before passing the impugned order - Therefore, without expressing any view on the merits of the matter, this Court is inclined to remit the matter back to the Assessing Officer for redoing the assessment, after gettiing a reply from the petitioner. The matter is remitted back to the Assessing Officer for redoing the assessment - petition allowed by way of remand.
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