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2024 (2) TMI 805 - MADRAS HIGH COURTValidity of assessment order - replies submitted by the petitioner and the documents provided by the petitioner were not taken into consideration - principles of natural justice - HELD THAT:- The petitioner has placed on record the reply issued to the show cause notice in Form DRC-01 and the reply issued to the notice dated 26.10.2023. On perusal thereof, it is evident that the petitioner has dealt with each alleged defect. The e-mail of 31.12.2023 is also on record. By such e-mail, the petitioner has annexed relevant documents corresponding to each alleged defect. For instance, as regards Defect No.13, the trial balance pertaining to Tamil Nadu appears to have been annexed. On examining the findings in the impugned order pertaining thereto, it appears that the assessing officer recorded conclusions based on the pan-India turn over on the ground that the petitioner did not submit a Tamil Nadu auditor's certified financial statement. The assessment order was issued without duly taking into consideration the replies and documents submitted by the petitioner, and the sequence of dates and events leads to the inference that the entire process appears to have been concluded in haste. For such reasons, the impugned assessment order calls for interference. The assessment order dated 31.12.2023 is quashed and the matter is remanded for re-consideration - Petition disposed off.
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