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TMI Blog2018 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... give an opportunity of personal hearing, by specifying the dates of such personal hearing, whether it is asked or not by the petitioner. This Court is of the view that the matter should be remanded for fresh consideration - Petition allowed by way of remand. - W.P.(MD)No.21227 of 2018 And W.M.P.(MD)No.19059 of 2018 - - - Dated:- 11-10-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.A.Chandrasekaran For the Respondent : Mr.R.Murugan, Additional Government Pleader ORDER This writ petition is directed against the impugned order of the respondent, dated 28.03.2018, in and by which, according to the petitioner, revised order came to be passed for the assessment year 2017-18, even before the very expiry of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. 5. It is also not in dispute that the petitioner has received the show cause notice, but did not file their objections. Even otherwise, it is mandatory on the part of the respondent to post the matter for personal hearing. As per the circular issued by the Head of the Department, pursuant to the recommendations issued by the Justice Ramanujam Committee , it is mandatory to give an opportunity of personal hearing, by specifying the dates of such personal hearing, whether it is asked or not by the petitioner. But, in the impugned order, there is no whisper as to the same. 6. In this context, a Division Bench of this Court in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of a copy of this order. Thereafter, the respondent shall fix a specific date for hearing, within a period of two weeks from the date of receipt of a reply/representation from the petitioner and communicate the same to the petitioner, in advance. On the said date, the petitioner shall appear before the respondent and put forth his contentions and after hearing the petitioner, the respondent shall pass appropriate orders, purely on merits, within a further period of four weeks thereafter. Needless to say that if the petitioner does not co-operate in the enquiry or does not avail personal hearing, the respondent shall record the same and pass orders, in accordance with law. 9. This writ petition stands allowed in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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