https://www.taxtmi.com/caselaws?id=407282 The Madras HC held that although the assessee had been given opportunities during assessment and the Assessing Authority was justified in proceeding after repeated adjournment requests, the reconciliation material later filed showed that one further effective opportunity was warranted in the interests of substantial justice. The impugned assessment orders and orders rejecting rectification were therefore interfered with, and the matter was remitted for de novo assessment after hearing the assessee and examining the materials to be produced. The earlier orders were left without effect subject to the assessee's appearance and participation in the fresh proceedings. en-us Thu, 15 Apr 2021 00:00:00 +0530 Wed, 05 May 2021 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407282 The Madras HC held that although the assessee had been given opportunities during assessment and the Assessing Authority was justified in proceeding after repeated adjournment requests, the reconciliation material later filed showed that one further effective opportunity was warranted in the interests of substantial justice. The impugned assessment orders and orders rejecting rectification were therefore interfered with, and the matter was remitted for de novo assessment after hearing the assessee and examining the materials to be produced. The earlier orders were left without effect subject to the assessee's appearance and participation in the fresh proceedings. Case-Laws VAT and Sales Tax Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407282