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    <title>2017 (5) TMI 319 - MADRAS HIGH COURT</title>
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    <description>An assessment order cannot be sustained where an assessee&#039;s written request for time to produce supporting documents is neither decided nor communicated before the assessment is completed. The court noted that the assessee appeared in response to notice, sought 20 days&#039; time in writing, and the request was recorded in the assessment order, yet no acceptance, rejection, or next hearing date was conveyed. Such non-communication deprived the assessee of a meaningful opportunity to participate and amounted to breach of natural justice. The assessment order was set aside and the matter remitted for fresh assessment after granting due hearing.</description>
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    <pubDate>Wed, 08 Mar 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=342581</link>
      <description>An assessment order cannot be sustained where an assessee&#039;s written request for time to produce supporting documents is neither decided nor communicated before the assessment is completed. The court noted that the assessee appeared in response to notice, sought 20 days&#039; time in writing, and the request was recorded in the assessment order, yet no acceptance, rejection, or next hearing date was conveyed. Such non-communication deprived the assessee of a meaningful opportunity to participate and amounted to breach of natural justice. The assessment order was set aside and the matter remitted for fresh assessment after granting due hearing.</description>
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      <pubDate>Wed, 08 Mar 2017 00:00:00 +0530</pubDate>
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