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    <title>2017 (9) TMI 437 - MADRAS HIGH COURT</title>
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    <description>The request to transfer the assessment from the existing officer was rejected because the allegation against that officer had been withdrawn by affidavit, leaving no surviving basis for transfer. The assessment order, however, was set aside in relation to alleged sales suppression because the assessee had not been given proper notice or a meaningful opportunity to meet that ground. The Court held that proceeding on a basis not covered by the objection process breached natural justice, and remitted the matter for fresh consideration with show cause notice, time for objections, and personal hearing.</description>
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      <description>The request to transfer the assessment from the existing officer was rejected because the allegation against that officer had been withdrawn by affidavit, leaving no surviving basis for transfer. The assessment order, however, was set aside in relation to alleged sales suppression because the assessee had not been given proper notice or a meaningful opportunity to meet that ground. The Court held that proceeding on a basis not covered by the objection process breached natural justice, and remitted the matter for fresh consideration with show cause notice, time for objections, and personal hearing.</description>
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