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    <title>2023 (7) TMI 940 - MADRAS HIGH COURT</title>
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    <description>Denial of personal hearing and inadequate opportunity to file objections before finalisation of the assessment violated the principles of natural justice. The Madras High Court, following its earlier view on similar facts, held that an assessment cannot be sustained where the assessee was not given a reasonable chance to place objections on merits. The impugned assessment order was quashed and the matter was remanded for fresh consideration, with directions to grant personal hearing and permit all objections available in law.</description>
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      <description>Denial of personal hearing and inadequate opportunity to file objections before finalisation of the assessment violated the principles of natural justice. The Madras High Court, following its earlier view on similar facts, held that an assessment cannot be sustained where the assessee was not given a reasonable chance to place objections on merits. The impugned assessment order was quashed and the matter was remanded for fresh consideration, with directions to grant personal hearing and permit all objections available in law.</description>
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