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    <title>2018 (9) TMI 552 - MADRAS HIGH COURT</title>
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    <description>Assessment orders affecting tax liability were set aside because the taxpayer was found not to have been given a sufficient opportunity to file objections with supporting documents, and the matter was remanded for fresh assessment after hearing and consideration of the reply. The penalty under Section 27(3) of the Tamil Nadu VAT Act was also held unsustainable because the orders contained no reasons or findings showing why penalty was warranted, and no proper hearing had been afforded. Fresh assessment proceedings were therefore directed for reconsideration of both the assessment and penalty portions.</description>
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    <pubDate>Fri, 31 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 552 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=366816</link>
      <description>Assessment orders affecting tax liability were set aside because the taxpayer was found not to have been given a sufficient opportunity to file objections with supporting documents, and the matter was remanded for fresh assessment after hearing and consideration of the reply. The penalty under Section 27(3) of the Tamil Nadu VAT Act was also held unsustainable because the orders contained no reasons or findings showing why penalty was warranted, and no proper hearing had been afforded. Fresh assessment proceedings were therefore directed for reconsideration of both the assessment and penalty portions.</description>
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      <pubDate>Fri, 31 Aug 2018 00:00:00 +0530</pubDate>
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