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    <title>2021 (4) TMI 1099 - MADRAS HIGH COURT</title>
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    <description>The court set aside the assessment order for A.Y. 2017-18 due to a violation of natural justice principles. Despite the revenue&#039;s arguments, the court found that the petitioner was denied a fair opportunity to be heard as the show cause notice was received after the scheduled hearing. The court granted the benefit of doubt to the petitioner, emphasizing the importance of proper notice and response procedures. The Writ Petition was allowed without costs, directing completion of assessment proceedings within six weeks in light of the shift to faceless assessment procedures.</description>
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      <description>The court set aside the assessment order for A.Y. 2017-18 due to a violation of natural justice principles. Despite the revenue&#039;s arguments, the court found that the petitioner was denied a fair opportunity to be heard as the show cause notice was received after the scheduled hearing. The court granted the benefit of doubt to the petitioner, emphasizing the importance of proper notice and response procedures. The Writ Petition was allowed without costs, directing completion of assessment proceedings within six weeks in light of the shift to faceless assessment procedures.</description>
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