2015 (7) TMI 1073

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..... respondent, while issuing the notice has made it clear that the petitioner should file his reply in writing with all necessary documents within a period of 15 days from the date of receipt of the notice and they are also given an opportunity of personal hearing to put forth their objections, if any. Therefore, it is for the petitioner to ask for personal hearing, after filing the objections. B .....

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..... o.33941368099/2013-2014 dated 29.05.2015. 2. Mr.K.Soundararajan, learned counsel for the petitioner has drawn the attention of this Court to the pre-revision notice dated 30.04.2015, wherein it has been stated that it was proposed to assess the turnover of discount received and the objections to the proposals may be filed in writing with all necessary documents in support of their claim within .....

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..... f the notice and they are also given an opportunity of personal hearing to put forth their objections, if any. Therefore, it is for the petitioner to ask for personal hearing, after filing the objections. But, in the present case, there is no such indication anywhere, either in the petitioner's reply or in any other subsequent letter addressed to the assessing officer, that the petitioner requ .....

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