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    <title>2023 (11) TMI 772 - MADRAS HIGH COURT</title>
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    <description>HC set aside assessment order u/s 74 due to violation of natural justice principles. Assessing Officer failed to consider petitioner&#039;s reply to show cause notice and passed non-speaking order by reproducing paragraphs from notice. Court held petitioner entitled to considered opinion after proper evaluation of objections. Matter remanded to Assessing Officer with directions to pass detailed order considering petitioner&#039;s reply dated 17.1.2022 while following natural justice principles. Petition allowed by way of remand.</description>
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      <description>HC set aside assessment order u/s 74 due to violation of natural justice principles. Assessing Officer failed to consider petitioner&#039;s reply to show cause notice and passed non-speaking order by reproducing paragraphs from notice. Court held petitioner entitled to considered opinion after proper evaluation of objections. Matter remanded to Assessing Officer with directions to pass detailed order considering petitioner&#039;s reply dated 17.1.2022 while following natural justice principles. Petition allowed by way of remand.</description>
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