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2019 (12) TMI 882 - MADRAS HIGH COURTPrinciples of natural justice - opportunity of personal hearing not provided - validity of assessment order - main grievance of the petitioner in this case is that the impugned orders were passed without affording an opportunity of personal hearing - HELD THAT:- Though counter affidavit filed by the respondent specifically states that the notice of personal hearing dated 09.06.2018 was served on the petitioner’s representative on 12.06.2018, no such reference is made in the impugned orders at any place. In fact the impugned orders referred only the notice of proposal and the dealers objections, without making any reference to the notice of personal hearing. Therefore, it is evident that the contention of the petitioner that no such notice was served on them has some force and consequently, the matter needs to be remitted back to the Assessing Officer to give such opportunity and pass fresh orders of assessment. Since this Court finds that no such notice seems to have been issued, as there is no reference to that effect in the impugned orders, this Court is of the view that the matter needs to be remitted back to the Assessing Office for passing fresh orders of assessment. Appeal allowed by way of remand.
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