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TMI Blog2016 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... on is that there is violation of principles of natural justice. The assessing officer had proceeded on the basis that the fact of mistake was admitted, which is clear from the reply itself. In the said circumstances, I do not think that any prejudice had been caused to the petitioner for not giving further opportunity for hearing - Writ petition dismissed - Decided against the petitioner. - W.P.(C) No.23456 of 2016 - - - Dated:- 14-7-2016 - A.M. SHAFFIQUE, J. FOR THE PETITONER : ADVS. SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR, SRI.S.A.MANSOOR (PATTANAM) FOR THE RESPONDENT : GOVERNMENT PLEADER SMT.LILLY.K.T JUDGMENT Petitioner challenges Ext.P5 order on the ground that the order had been passed in gross violation of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given to the petitioner for filing reply as well as for hearing. Reply was filed on 19.5.2016 and if at all the petitioner wanted anything to be submitted personally, the petitioner could have approached the officer or further arguing the matter. Whereas the petitioner had appeared in person and filed a reply on 19.5.2016, wherein the petitioner had virtually admitted the alleged difference in purchase. It is stated in reply as under: 1. The difference in purchase as per returns and Audit Report amounting to ₹ 7,50,322/- had been clarified vide reconciliation statement attached to the Audit Report in Form No.13/13 A. The difference is occurred due to clerical error while submitting returns. I have lost ₹ 26,412 being in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to it, the order was passed and at the relevant time, no revision was filed. Under such circumstances, there was justification on the part of the assessing officer to have proceeded further and completed the assessment. 7. That apart, it is a settled principles of law that when an alternate remedy is available, this Court shall not normally interfere unless in exceptional circumstances, when there is violation of principle of natural justice or jurisdictional error or patently illegality being committed. In the present case, the allegation is that there is violation of principles of natural justice. The assessing officer had proceeded on the basis that the fact of mistake was admitted, which is clear from the reply itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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