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2022 (5) TMI 526 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - argument of non serving of SCN - violation of principles of natural justice - HELD THAT:- Insofar as the show cause notice issued by the Revenue dated 03.03.2022 is concerned, according to the petitioner's counsel, the same has not been served on him and that notice as well as the subsequent assessment order since has been uploaded in the website, which the petitioner was able to retrieve only on 22.03.2022, the petitioner's counsel contended that, there was no chance for the petitioner to reply to the show cause notice. Therefore, if one chance is given to him, certainly the petitioner assessee would reply to the show cause notice and face the assessment. As this Court feels that the impugned order can be set aside and the matter can be remitted back to the respondents with a direction to the respondents to give one more opportunity to respond to the show cause notice dated 03.03.202 - The impugned order dated 11.03.2022 is set aside and the matter is remitted back to the respondents for reconsideration.
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