2019 (4) TMI 423

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..... rusal of the impugned order would show that the same came to be passed pursuant to an inspection conducted by the Enforcement Officials and without issuing any further notice of proposal to the petitioner. Therefore, it is evident that the impugned order passed in violation of principles of natural justice cannot be sustained, even though, the same came to be passed based on the report submitte .....

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..... d against the order of the respondent dated 27.12.2018 passed in respect of assessment year 2016-2017. 3. Heard both sides. 4. The impugned order is undoubtedly an order of assessment. The grievance of the petitioner before this Court is that the said order was passed without issuing a notice of proposal and affording an opportunity to the petitioner to defend the claim of the Revenue. 5. .....

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..... ssuing the notice of proposal and hearing the petitioner. 8. Accordingly, this Writ Petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the Assessing Officer to redo the assessment after issuing a notice of proposal to the petitioner and also by giving them an opportunity of personal hearing. Needless to say that the Assessing Officer has to mak .....

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