9911796707
TMI Blog2019 (9) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... t was passed in the absence of any reply filed by the petitioner - There is no dispute to the fact that the petitioner sought for third party documents, which are relied on by the Assessing Officer. It is also not in dispute that those documents were not furnished to the petitioner so far. Needless to say that the petitioner will be in a position to furnish an effective reply, when those docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in violation of principles of natural justice. According to the petitioner, the Assessing Officer relied on certain third party documents to pass the impugned order without furnishing the same to the petitioner. It is further contended that the Assessing Officer has been carried over by the report of the Inspecting Officer and therefore, the order of assessment does not disclose independent appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that on two occasions, the petitioner could not appear, because the authorized representative of the petitioner was not in station at that time. He further submitted that in respect of all other occasions, though the petitioner appeared before the respondent, he was asked to wait outside the office for the whole day and however, he was not provided with the copies of the documents sought for. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment once again after furnishing those documents to the petitioner. 7. Accordingly, this Writ Petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the Assessing Officer with the following directions: (a) The petitioner shall appear before the Assessing Officer on 25.09.2019, on which day, the Assessing Officer s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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