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TMI Blog2019 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... 's Ext.P2 reply. So he rendered the Ext.P3 assessment order-but without providing an opportunity of hearing to the petitioner - True, the petitioner may not have the luxury of insisting on producing additional material only as a condition subsequent to the assessing authority's dissatisfaction about the reply. But the assessee must have an opportunity of hearing and it was asked for. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the petitioner's Ext.P2 reply, went ahead, and rendered the Ext.P3 assessment order. Questioning that, the petitioner has filed this Writ Petition. 3. Sri Anil Kumar, the learned counsel for the petitioner, has submitted that the assessing authority has extracted in Ext.P3 that the petitioner had requested for an opportunity of hearing. But the authority has not provided any opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sought an opportunity of hearing. Besides that the petitioner also wants to file additional documents. Both these contingencies the petitioner wanted to materialise only if the assessing authority would not be satisfied with the reply the petitioner had produced. 7. As the record bears out, the assessing authority remained unconvinced of the petitioner's Ext.P2 reply. So he rendered the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the luxury of insisting on producing additional material only as a condition subsequent to the assessing authority's dissatisfaction about the reply. But the assessee must have an opportunity of hearing and it was asked for. 9. Under these circumstances, I hold that the petitioner has been denied an effective opportunity of hearing. 10. As a result, I set aside the Ext.P3 and reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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