https://www.taxtmi.com/caselaws?id=339259 Assessment orders were found defective where the assessing authority failed to consider the assessee's detailed objections, including the plea that the demand was time-barred. The omission to deal with the reply and sur-rejoinder meant the conclusions were not shown to have been reached after proper consideration of the material placed on record, amounting to a breach of natural justice. The Madras HC therefore set aside the assessment only on the disputed issue of alleged excess taxation on sale value below cost and remitted the matter for fresh consideration after hearing the assessee. en-us Wed, 11 Jan 2017 00:00:00 +0530 Tue, 27 Mar 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339259 Assessment orders were found defective where the assessing authority failed to consider the assessee's detailed objections, including the plea that the demand was time-barred. The omission to deal with the reply and sur-rejoinder meant the conclusions were not shown to have been reached after proper consideration of the material placed on record, amounting to a breach of natural justice. The Madras HC therefore set aside the assessment only on the disputed issue of alleged excess taxation on sale value below cost and remitted the matter for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339259