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    <title>2016 (8) TMI 172 - MADRAS HIGH COURT</title>
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    <description>An assessment order was found unsustainable where the assessee had produced supporting declaration forms and documents, but the order ignored that material and was passed without personal hearing. The non-speaking, unexplained order was treated as arbitrary and contrary to natural justice. The assessment was set aside, and the matter was remitted for fresh notice, personal hearing, examination of the documents, and a speaking order on merits in accordance with law. Direction was also issued for disciplinary action against the concerned officer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330788</link>
      <description>An assessment order was found unsustainable where the assessee had produced supporting declaration forms and documents, but the order ignored that material and was passed without personal hearing. The non-speaking, unexplained order was treated as arbitrary and contrary to natural justice. The assessment was set aside, and the matter was remitted for fresh notice, personal hearing, examination of the documents, and a speaking order on merits in accordance with law. Direction was also issued for disciplinary action against the concerned officer.</description>
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      <pubDate>Fri, 10 Jun 2016 00:00:00 +0530</pubDate>
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