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    <title>2019 (2) TMI 68 - MADRAS HIGH COURT</title>
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    <description>The court found that the assessment order for the year 2016-2017 violated principles of natural justice due to the Assessing Officer&#039;s failure to grant sufficient opportunity for document submission and communicate the decision on the extension request. The court set aside the order and remitted the matter for a fresh assessment, emphasizing the importance of timely communication and proper hearing opportunities for the petitioner. The Assessing Officer was instructed to allow the petitioner to submit necessary documents within two weeks, followed by a personal hearing and issuance of fresh assessment orders within four weeks to ensure a fair outcome.</description>
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      <description>The court found that the assessment order for the year 2016-2017 violated principles of natural justice due to the Assessing Officer&#039;s failure to grant sufficient opportunity for document submission and communicate the decision on the extension request. The court set aside the order and remitted the matter for a fresh assessment, emphasizing the importance of timely communication and proper hearing opportunities for the petitioner. The Assessing Officer was instructed to allow the petitioner to submit necessary documents within two weeks, followed by a personal hearing and issuance of fresh assessment orders within four weeks to ensure a fair outcome.</description>
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