https://www.taxtmi.com/caselaws?id=375847 The court set aside the assessment order under the Tamil Nadu Tax on Luxuries Act, 1981 for the period 2014-15, emphasizing the importance of providing a fair opportunity of hearing to the assessee before finalizing assessments. Despite circular instructions, the court found the assessment orders to be in violation of fair hearing principles and directed the assessee to appear before the Assessing Authority with supporting materials. The Assessing Officer was instructed to pass orders within a month from the conclusion of the personal hearing, highlighting the need for a fair process in assessment proceedings. en-us Fri, 15 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375847 The court set aside the assessment order under the Tamil Nadu Tax on Luxuries Act, 1981 for the period 2014-15, emphasizing the importance of providing a fair opportunity of hearing to the assessee before finalizing assessments. Despite circular instructions, the court found the assessment orders to be in violation of fair hearing principles and directed the assessee to appear before the Assessing Authority with supporting materials. The Assessing Officer was instructed to pass orders within a month from the conclusion of the personal hearing, highlighting the need for a fair process in assessment proceedings. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375847