Issuance of two different orders for same Assessment Year violative of principles of natural justice: Madras HC

A & A Builders and Promoters Vs State Tax Officer (Madras High Court)

Madras High Court held that issuance of two different orders for same Assessment Year is passed without application of mind and in violation of the principles of natural justice. Thus, order set aside and matter remanded back.

Facts- The petitioner registered the partnership Company with the respondent and obtained a Registration Certificate in the year 2017. The respondent had erroneously issued two different orders for the same A.Y. 2017-2018 dated 29.12.2023, along with the previous

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