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    <title>2022 (1) TMI 504 - MADRAS HIGH COURT</title>
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    <description>Assessment orders passed without an effective personal hearing and without compliance with the governing circular and natural justice could not be sustained. The court noted that the assessee was not given a hearing, relied-upon documents were not furnished, and the required pre-finalisation procedural safeguards were not followed. The impugned orders were therefore quashed and the matters remitted for fresh assessment after supplying the materials relied on and affording a proper personal hearing.</description>
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      <description>Assessment orders passed without an effective personal hearing and without compliance with the governing circular and natural justice could not be sustained. The court noted that the assessee was not given a hearing, relied-upon documents were not furnished, and the required pre-finalisation procedural safeguards were not followed. The impugned orders were therefore quashed and the matters remitted for fresh assessment after supplying the materials relied on and affording a proper personal hearing.</description>
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