Case Law Details
EPMS Property Services Private Limited Vs State Tax Officer (Madras High Court)
HC held that orders of assessment suffer from violation of principles of natural justice. The exchange of correspondence between the parties establishes that the petitioner was cooperating with the proceedings for assessment. This, and the request contained in letter dated 10.09.2019, lead HC to the conclusion that the petitioner should be afforded an effective opportunity of hearing and has been denied the same prior to passing of the orders impugned.
In light of the reasoning as above, the impugned memo and orders are set aside and the assessments remanded to the file of the Assessing Authority to be re-done, de novo.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard Ms.Lakshmi, learned counsel for the petitioner and Mr.Harsha Raj, learned Additional Government Pleader for the respondents.
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