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2015 (4) TMI 298 - MADRAS HIGH COURT

2015 (4) TMI 298 - MADRAS HIGH COURT - TMI - Violation of principles of natural justice - grievance of the petitioner that though detailed assessment orders have been passed, he was not given an opportunity - Held that:- On the ground of violation of principles of natural justice, the impugned orders of assessment are set aside and the matters are remitted back to the respondent for passing fresh orders. The respondent is directed to accept 10% of the tax amount as determined in the impugned ord .....

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ng. After hearing the petitioner on 04.05.2015, the respondent is directed to decide the matter on merits and in accordance with law. In case the petitioner fails to avail this opportunity on 04.05.2015, the authority is empowered to pass orders afresh on merits and in accordance with law based on the available records. - W.P.Nos.9193 and 9194 of 2015 M.P.Nos.1 of 2015 - Dated:- 31-3-2015 - S.Vaidyanathan J For the Appellant : Mr.R.Sivaraman For the Respondent : Mr.A.N.R.Jayapratap, AGP(T) ORDER .....

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earing, learned counsel for the petitioner submitted that earlier the business was looked after by his father S.Jayaraman and after his demise on 16.05.2014 , he took over the business. According to the learned counsel, it is the grievance of the petitioner that though detailed assessment orders have been passed, he was not given an opportunity. 3. The learned Additional Government Pleader (Taxes) would contend that the petitioner is a defaulter and hence impugned order is sustainable. 4. Since .....

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