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    <title>2021 (10) TMI 837 - MADRAS HIGH COURT</title>
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    <description>The Court quashed an assessment order for lack of jurisdiction and violation of tax laws, emphasizing the importance of providing the Assessee with a fair opportunity to respond. The Court found the order unsustainable as it was passed without allowing the Assessee sufficient time to respond, remitting the matter back to the respondent for reconsideration. The Court directed the respondent to upload a fresh show cause summary, ensuring the Assessee&#039;s right to be heard before a new assessment order is issued. The writ petition was disposed of without costs, concluding the legal proceedings.</description>
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      <description>The Court quashed an assessment order for lack of jurisdiction and violation of tax laws, emphasizing the importance of providing the Assessee with a fair opportunity to respond. The Court found the order unsustainable as it was passed without allowing the Assessee sufficient time to respond, remitting the matter back to the respondent for reconsideration. The Court directed the respondent to upload a fresh show cause summary, ensuring the Assessee&#039;s right to be heard before a new assessment order is issued. The writ petition was disposed of without costs, concluding the legal proceedings.</description>
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