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    <title>2018 (2) TMI 1480 - MADRAS HIGH COURT</title>
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    <description>The Court found the Assessing Officer&#039;s approach incorrect and partly allowed previous writ petitions with specific directions. Assessments were revised without providing requested details, violating principles of natural justice. Allegations were solely based on information pending adjudication. The Court emphasized the need for an independent inquiry and opportunity for a personal hearing before concluding on alleged mis-declaration. The impugned notices lacked compliance with the Court&#039;s directions, were set aside, and matters were remitted back for diligent compliance.</description>
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      <description>The Court found the Assessing Officer&#039;s approach incorrect and partly allowed previous writ petitions with specific directions. Assessments were revised without providing requested details, violating principles of natural justice. Allegations were solely based on information pending adjudication. The Court emphasized the need for an independent inquiry and opportunity for a personal hearing before concluding on alleged mis-declaration. The impugned notices lacked compliance with the Court&#039;s directions, were set aside, and matters were remitted back for diligent compliance.</description>
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      <pubDate>Fri, 22 Dec 2017 00:00:00 +0530</pubDate>
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