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2015 (4) TMI 653 - MADRAS HIGH COURT

2015 (4) TMI 653 - MADRAS HIGH COURT - TMI - Validity of impugned order passed - Violation of principle of natural justice - Opportunity of hearing not granted. - Held that:- No due opportunity has been given to the Petitioner and non consideration of the documents produced by the Petitioner as rightly pointed out by the learned counsel for the Petitioner the respondent has omitted to take into consideration the relevant documents and has also failed to provide opportunity of hearing before pass .....

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ted 12.09.2014 and to quash the same as illegal and contrary to the provisions of the Act and to direct the respondent to pass assessment order afresh considering the representation dated 22.09.2014 after affording the opportunity of being heard. 2. Heard the learned counsel appearing on either side and perused the records. 3. The Writ Petition has been filed challenging the impugned order mainly on the ground that before passing the order, the Petitioner was not given the opportunity of hearing .....

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that they have not given the opportunity of hearing to the Petitioner also failed to verify clearly the records which would have been available on record. Therefore non-consideration of the records available and without giving an opportunity of hearing is violation of principles of natural justice. 4. The learned Additional Government Pleader appearing for the respondent would contend that they were given the opportunity of hearing and they have perused the copy of the documents produced and or .....

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