2012 (12) TMI 217

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..... rinciples of natural justice - set aside Ext.P4 order and consequently Ext.P5 demand notice also - Respondent is directed to furnish the detailed working of the interest proposed in Ext.P2 to the petitioner on the production of copy of this judgment. Once the details are furnished, the petitioner will also be allowed to file her objection to Ext.P2 and will be afforded an opportunity of hearing an .....

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..... y the assessment order and the mistake to be rectified is the short levy of interest under Section 234A and B of the Act at the time of assessment. On receipt of this notice, petitioner submitted Ext.P3 request seeking to be provide with the detailed working of the interest. She was not given the details as sought for. While so, she received Ext.P4 order under Section 154 of the Act, along with Ex .....

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..... deprived her of an opportunity to file her objection to Ext.P2 and therefore Ext.P4 is an order passed in violation of the principles of natural justice. For that reason I set aside Ext.P4 order and consequently Ext.P5 demand notice also. Respondent is directed to furnish the detailed working of the interest proposed in Ext.P2 to the petitioner on the production of copy of this judgment. Once the .....

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