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    <title>2024 (5) TMI 655 - MADRAS HIGH COURT</title>
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    <description>The dominant issue was whether the assessment order was vitiated by non-application of mind and breach of natural justice. The HC held that, despite the assessee&#039;s reply and a chartered accountant&#039;s certificate, the assessment recorded findings that were unsustainable, demonstrating non-application of mind; additionally, the order was unreasoned, rendering it legally infirm. Consequently, the impugned assessment order was quashed and the matter was remanded to the assessing authority for fresh reconsideration in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=752602</link>
      <description>The dominant issue was whether the assessment order was vitiated by non-application of mind and breach of natural justice. The HC held that, despite the assessee&#039;s reply and a chartered accountant&#039;s certificate, the assessment recorded findings that were unsustainable, demonstrating non-application of mind; additionally, the order was unreasoned, rendering it legally infirm. Consequently, the impugned assessment order was quashed and the matter was remanded to the assessing authority for fresh reconsideration in accordance with law.</description>
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