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2017 (2) TMI 658 - MADRAS HIGH COURT

2017 (2) TMI 658 - MADRAS HIGH COURT - TMI - Natural justice - whether the assessment order passed prior to the expiry of time given for filing objections, is valid? - Held that: - the assessment order dated 31.10.2016 was passed prior to the time granted to the petitioner, to prefer objections - The necessary consequences of the same would be that the recovery proceedings will become inefficacious and therefore, no further steps can be taken in pursuance of the recovery notice - impugned order .....

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tion is essentially directed against the assessment order dated 31.10.2016. By virtue of the impugned order, the petitioner has been called upon to pay tax after requisite adjustments, in the sum of ₹ 99,82,218/-. 3. It appears that pursuant to the said order, recovery proceedings were commenced against the petitioner, whereby, a notice was issued to the petitioner's Bank, i.e., South Indian Bank to make over a sum of ₹ 99,82,218/- to the respondents. These proceedings are encaps .....

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gainst the proposal to levy tax and that the said period of 15 days would commence from the date of receipt of the notice. 6. It is the petitioner's case that the notice was received by it only on 21.10.2016. Therefore, the submission made before me, is that, there has been a breach of principles of natural justice, as the assessment order which, as indicated above is passed on 31.10.2016, that is prior to the expiry of time given for filing objections. 7. It is the case of the petitioner be .....

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