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    <title>2018 (12) TMI 538 - MADRAS HIGH COURT</title>
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    <description>The court found that the assessment orders for the assessment years 2014-2015 and 2015-2016 were in violation of natural justice principles due to the Assessing Officer&#039;s failure to specify the date of the personal hearing and respond to the petitioner&#039;s request for an adjournment. The court ordered the matter to be reconsidered, directing the Assessing Officer to inform the petitioner of the hearing date, allow submission of objections, and pass the assessment orders within six weeks. The importance of timely communication and procedural fairness in assessment proceedings was emphasized to uphold natural justice principles. Both writ petitions were allowed, impugned orders set aside, and specific terms for reassessment were established.</description>
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      <description>The court found that the assessment orders for the assessment years 2014-2015 and 2015-2016 were in violation of natural justice principles due to the Assessing Officer&#039;s failure to specify the date of the personal hearing and respond to the petitioner&#039;s request for an adjournment. The court ordered the matter to be reconsidered, directing the Assessing Officer to inform the petitioner of the hearing date, allow submission of objections, and pass the assessment orders within six weeks. The importance of timely communication and procedural fairness in assessment proceedings was emphasized to uphold natural justice principles. Both writ petitions were allowed, impugned orders set aside, and specific terms for reassessment were established.</description>
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