2018 (1) TMI 28

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..... e petitioner and that even the orders of assessment were served on the petitioner, the case cannot strictly come under the category of denial of reasonable opportunity. But at the same time, it is seen from the order of assessment that when an audit was conducted, the petitioner had cooperated - the petitioner can be given one opportunity, despite their own follies - petition allowed. - Writ Peti .....

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..... ile objections, the order of assessment was passed on 11-1-2016 and the order of penalty was passed on 8-2-2016. 4. The petitioner ought to have come up either with a writ petition or filed statutory appeals as against both the orders. But the petitioner appears to have misplaced both the orders and thereafter obtained certified copies of the same and came up with the above writ petitions. 5 .....

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