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    <title>2016 (1) TMI 330 - MADRAS HIGH COURT</title>
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    <description>Reassessment orders were held unsustainable where no pre-assessment notice had been served on the assessee before completion of assessment. The absence of notice was admitted on verification of the records and was treated as a violation of natural justice going to the root of the assessment process. The court therefore quashed the impugned orders and remitted the matter for fresh assessment, requiring due notice, an opportunity to file objections, and a chance to produce documents.</description>
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      <description>Reassessment orders were held unsustainable where no pre-assessment notice had been served on the assessee before completion of assessment. The absence of notice was admitted on verification of the records and was treated as a violation of natural justice going to the root of the assessment process. The court therefore quashed the impugned orders and remitted the matter for fresh assessment, requiring due notice, an opportunity to file objections, and a chance to produce documents.</description>
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