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    <title>2016 (4) TMI 361 - MADRAS HIGH COURT</title>
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    <description>Denial of a personal hearing before passing an assessment order vitiated the order, because the right to be heard is part of natural justice. The Madras HC set aside the assessment order levying tax on cement-company discounts and remanded the matter for fresh consideration. The assessing authority must grant the appellant a personal hearing and consider, on its own merits, whether a similarly placed dealer&#039;s assessment order should be applied to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=326247</link>
      <description>Denial of a personal hearing before passing an assessment order vitiated the order, because the right to be heard is part of natural justice. The Madras HC set aside the assessment order levying tax on cement-company discounts and remanded the matter for fresh consideration. The assessing authority must grant the appellant a personal hearing and consider, on its own merits, whether a similarly placed dealer&#039;s assessment order should be applied to the appellant.</description>
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      <pubDate>Thu, 21 Jan 2016 00:00:00 +0530</pubDate>
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