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TMI Blog2016 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent has to necessarily redo the Assessment in accordance with law - writ petition allowed - matter remanded to respondent for fresh consideration after providing opportunity of being heard to petitioner - decided in favor of petitioner. - W.P.No.28072 of 2016 & W.M.P.No.24224 of 2016 - - - Dated:- 30-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. T. Pramodkumar Chopda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass orders, on the documents placed before the Court and the submissions advanced on either side. 4. The primary ground on which the impugned order has been challenged is by contending that the impugned order is in total violation of the principles of natural justice. 5. Two issues were pointed out by the respondent in the pre-revision notice, dated 09.10.2015 for the Assessment year 2013-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey reiterate a request for furnishing the copy of the said purchase bill. This request was not considered. The petitioner submitted another objection on 24.05.2016 and the Assessment has been finalized thereafter. 7. On a reading of the impugned order, this Court finds that the respondent has set out the basis for the pre-revision notice, extracted the objections given by the petitioner and did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fort to verify these factual details and if that exercise had been done, this very writ petition itself could have been avoided. 10. In the light of the above fact, It is not a case where the petitioner failed to utilize the opportunity, but it is a case where the petitioner was not furnished with full details. Therefore, the respondent has to necessarily redo the Assessment in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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