https://www.taxtmi.com/caselaws?id=751316 The Madras HC set aside an assessment order that suffered from pre-determination. The show cause notice stated a specific amount existed in the department's database without proper inquiry, constituting a demand rather than genuine notice. The court held such pre-determined orders violate Article 14 of the Constitution, citing Siemens Ltd v. State of Maharashtra. The notice also failed to specify response timeframe. The HC directed the petitioner to submit objections within 8 weeks, treating the assessment order as a fresh show cause notice, and ordered the respondent to complete assessment according to law. en-us Wed, 06 Mar 2024 00:00:00 +0530 Sat, 13 Apr 2024 09:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751316 The Madras HC set aside an assessment order that suffered from pre-determination. The show cause notice stated a specific amount existed in the department's database without proper inquiry, constituting a demand rather than genuine notice. The court held such pre-determined orders violate Article 14 of the Constitution, citing Siemens Ltd v. State of Maharashtra. The notice also failed to specify response timeframe. The HC directed the petitioner to submit objections within 8 weeks, treating the assessment order as a fresh show cause notice, and ordered the respondent to complete assessment according to law. Case-Laws Income Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751316