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2013 (2) TMI 437

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..... iled the above chance through their Authorized representative & argument put forth by the Authorized representative at the time of personal hearing was only the repetition of what they had represented in the reply dated 01.11.2012." There is no averment in the writ petition that the aforesaid statements in Ext.P3 are factually incorrect. If that be so, petitioner was afforded an opportunity of .....

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..... etitioner is that on receipt of Ext.P1 notice petitioner was offered a personal hearing on 18/10/2012 and that thereupon, the petitioner requested for more time. It is stated that despite the request made in Ext.P2 for hearing, without affording the same Ext.P3 order was passed. Therefore, the counsel submits that Ext.P3 assessment order is violative of the principles of natural justice and for th .....

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..... ioner was afforded an opportunity of hearing on 5/11/2012 which is after receipt of Ext.P2 reply. This belies the case of the petitioner that Ext.P3 assessment order was passed in violation of the principles of natural justice. For that reason, I decline to interfere. Writ petition is disposed of leaving it open to the petitioner to pursue statutory remedies against Ext.P3 assessment order. - .....

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