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TMI Blog2019 (2) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... rayanan For The Appellant. Sri.Jose Joseph, For The Respondent. JUDGMENT The petitioner, an assessee, suffered the Exts.P1, P2 and P3 assessment orders for 2013-14, 2014-15, 2015-16 respectively. He assails those orders in this writ petition, on the grounds that they suffer from the vise of violating the principles of natural justice. 2. Sri. T. M Sreedharan, the learned Senior Counsel, ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentions, the learned Senior Counsel has relied on K.T Thomas vs. Agrl. Income Tax officer, 1989 (1 ) KLT 909. 4. Sri.Jose Joseph, the learned Standing Counsel for the Income Tax Department, has taken me through the record and asserted that the petitioner has had more than ample opportunity to defend himself in proceedings. According to him, denial of an opportunity differs from inadequate oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority on 12.12.2018, on 20.12.2018, and eventually on 24.12.2018. 7. The petitioner's representative has not only appeared before the Assessing Authority but also placed all the relevant material. Then on 28.12.2018, the Assessing Authority passed the impugned orders. 8. In the above background of chronological events, Smt. Divya Ravindran has contended that after the petitioner's submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be urged. 10. Now I turn my attention to the decision the petitioner has relied on. A Division Bench of this Court in K.T Thomas vs. Agrl. Income Tax officer, 1989 (1 ) KLT 909 , has on facts observed: "In the counter affidavit dated 4th august, 1987 filed on behalf of the respondents it is stated that a pre-assessment notice dated 1-2-1983 estimating the income was served on the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1983 even before the expiry." 11. I understand that the learned Division Bench considered the temporal aspect present in that case: the petitioner there was given only 6 days to file its reply. And the court has found it to be inadequate. The judgment, in fact, concerns no extended opportunity after many rounds of hearing. 12. I, therefore, dismiss the writ petition. Nevertheless, I leave it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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