M/s.Eagle Earth Movers, v. The State Tax Officer
Case brief
What is this about?
High Court of Judicature at Madras quashed assessment orders dated 09.12.2019 and 11.12.2019 passed by State Tax Officers. The court held that the respondent violated principles of natural justice by determining tax liability higher than proposed in show cause notices without granting a personal hearing or disclosing figures relied upon for best judgment assessment. The matter was remanded to the
What did the court decide?
Impugned assessment orders quashed; matter remanded to respondents to pass fresh orders after adhering to principles of natural justice including right to personal hearing within twelve weeks.
W.P. Nos.10294, 10337 and 10350 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.02.2023
CORAM :
The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE
W.P. Nos.10294, 10337 and 10350 of 2020 and W.M.P. Nos.12512, 12562 and 12602 of 2020
M/s.Eagle Earth Movers, Represented by its Proprietor, E.R. Subramaniam
.. Petitioner in all W.P.s
vs
The State Tax Officer, Tiruchengode Town Assessment Circle, Tiruchengode.
... Respondent in
W.P. Nos.10294 of 2020
and 10350 of 2020
Issues for consideration
3 issues framed by the court
Whether the impugned assessment orders violating principles of natural justice by levying tax at higher rates than proposed in notice without personal hearing?
Whether the assessment orders are bad in law as they determine tax liability in excess of proposals made in show cause notices?
Whether a reasonable opportunity of hearing including disclosure of figures was granted before passing assessment orders?
Parties & counsel
- petitioner
M/s.Eagle Earth Movers
- respondent
The State Tax Officer
Coram
Abdul Quddhoose
Case details
As recorded by the court registry
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