https://www.taxtmi.com/caselaws?id=147240 The High Court of Madras invalidated assessments for the years 1962-63, 1963-64, and a provisional assessment for 1964-65 due to lack of proper consideration of detailed explanations provided by the assessee. Emphasizing the importance of natural justice, the Court directed a reassessment process to be conducted in compliance with the law and principles of natural justice. The assessing officer's failure to adequately consider the firm's explanations led to the assessments being struck down, highlighting the necessity for assessments to be carried out transparently and fairly with due regard to the principles of natural justice. en-us Tue, 20 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147240 The High Court of Madras invalidated assessments for the years 1962-63, 1963-64, and a provisional assessment for 1964-65 due to lack of proper consideration of detailed explanations provided by the assessee. Emphasizing the importance of natural justice, the Court directed a reassessment process to be conducted in compliance with the law and principles of natural justice. The assessing officer's failure to adequately consider the firm's explanations led to the assessments being struck down, highlighting the necessity for assessments to be carried out transparently and fairly with due regard to the principles of natural justice. Case-Laws VAT and Sales Tax Tue, 20 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147240