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    <title>2016 (9) TMI 926 - MADRAS HIGH COURT</title>
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    <description>An assessment completed without an effective opportunity to produce books and documents was set aside, and the matter was remanded for fresh consideration on merits after giving the assessees a chance to place their materials before the Assessing Officer. The challenge to the property attachment was not entertained in writ proceedings because the objection involved disputed factual questions; the assessees were directed to raise their representation before the competent authority for enquiry and appropriate orders. The writ petitions were disposed of by preserving the attachment pending that consideration.</description>
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      <description>An assessment completed without an effective opportunity to produce books and documents was set aside, and the matter was remanded for fresh consideration on merits after giving the assessees a chance to place their materials before the Assessing Officer. The challenge to the property attachment was not entertained in writ proceedings because the objection involved disputed factual questions; the assessees were directed to raise their representation before the competent authority for enquiry and appropriate orders. The writ petitions were disposed of by preserving the attachment pending that consideration.</description>
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