https://www.taxtmi.com/caselaws?id=334791 A statutory assessment order must reflect independent consideration of the dealer's objections and be supported by reasons; here, the Assessing Officer substantially reproduced the pre-revision notice and did not reconcile the figures or address the replies filed. When the authority accepts that the objections have some merit, fairness requires that the assessee be afforded an effective personal hearing and an to produce records before finalising the assessment. The Madras HC held that the assessment was passed in breach of natural justice and was liable to be set aside. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 21 Nov 2016 13:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334791 A statutory assessment order must reflect independent consideration of the dealer's objections and be supported by reasons; here, the Assessing Officer substantially reproduced the pre-revision notice and did not reconcile the figures or address the replies filed. When the authority accepts that the objections have some merit, fairness requires that the assessee be afforded an effective personal hearing and an to produce records before finalising the assessment. The Madras HC held that the assessment was passed in breach of natural justice and was liable to be set aside. Case-Laws VAT and Sales Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334791