2019 (1) TMI 1218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vernment Advocate (Tax) COMMON ORDER Mrs.G.Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondent. By consent of the parties, these writ petitions are taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the orders of assessment passed in respect of assessment years 2013-2014, 2015-2016 & 2016- 2017. 3. The grievance of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10.2018, that too, without providing an opportunity of personal hearing to the petitioner. The learned counsel further contended that in fact the assessment orders were sent to the petitioner by post only on 29.10.2018 and therefore, there is every presumption that the said orders would have been passed after the receipt of the reply. 5. On the other hand, the learned Government Advocate contende .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, as the Assessing Officer has chosen to impose penalty, the petitioner should have been given an opportunity of personal hearing. The notices issued to the petitioner on 27.09.2018 has only indicated that the petitioner can appear before the Assessing Officer within 15 days from the date of receipt of the said notices. This Court has already found that such course of providing an opportunity of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X