2003 (8) TMI 10 - HC - Income Tax

Violation of principles of natural justice - By notice dated March 30, 2000, the assessees have been directed to forward their comments - But, there was no sufficient time for the assessees to prepare their replies and they had also requested time for submitting their reply. However, by an order passed on the very next day, the assessment was completed. - Considering the fact that the assessees have not been given proper opportunity to submit their reply, there is gross violation of principles of natural justice, and hence, the initial order of assessment cannot be sustained.

Summary

The High Court of Madras found a violation of natural justice in three writ petitions regarding assessment orders. The court quashed the assessment orders due to lack of opportunity given to the assessees and directed the respondents to proceed afresh by issuing a fresh notice. The writ petitions were disposed of, and connected WMPs were closed. (Case citation: 2003 (8) TMI 10 - MADRAS High Court, Judge: K. P. SIVASUBRAMANIAM)