https://www.taxtmi.com/caselaws?id=429172 The Madras HC found that the assessee had not been given an effective opportunity to produce supporting documents before reassessment, and treated the explanation for non-compliance as reasonable because the matter had been handled by an accountant who faced serious health issues and Covid-related hospitalization. On that basis, the Court held that one further opportunity should be granted, and set aside the revised assessment orders as well as the dismissal of the writ petitions. The matters were remanded to the assessing authority for fresh adjudication after affording the assessee an opportunity to file documents and be heard. en-us Fri, 02 Sep 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429172 The Madras HC found that the assessee had not been given an effective opportunity to produce supporting documents before reassessment, and treated the explanation for non-compliance as reasonable because the matter had been handled by an accountant who faced serious health issues and Covid-related hospitalization. On that basis, the Court held that one further opportunity should be granted, and set aside the revised assessment orders as well as the dismissal of the writ petitions. The matters were remanded to the assessing authority for fresh adjudication after affording the assessee an opportunity to file documents and be heard. Case-Laws VAT and Sales Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429172