9911796707
TMI Blog2015 (12) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed the order of assessment, after giving due opportunity of hearing to the petitioner which he failed to utilise. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority - Writ Petition is not maintainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... any other hyper-technical objection than the one which is raised before this Court by the learned Counsel appearing for the petitioner. When, admittedly, the petitioner has not chosen to file their objection even after a period of two months from the date of their letter dated 10.07.2015, there cannot be any justification or their part to contend that the authority should have waited till the last day and minute. This sort of argument may appear to be technically fanciful, but resultantly cannot be fruitful as such attitude without having any justifiable cause or reason would only show the lack of bona fide on the part of the petitioner. Therefore, the petitioner cannot seek any indulgence before this Court to entertain this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioner herein that he was not put on notice or that the authority, who passed the order of assessment, is not having the jurisdiction. On the other hand, the competent authority has passed the order of assessment, after giving due opportunity of hearing to the petitioner which he failed to utilise. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. 8. Accordingly, I find that the present Writ Petition is not maintainable. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
