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TMI Blog2019 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Challenge made in this writ petition is against the order of assessment dated 18.09.2019 relevant to assessment year 2016-2017. 2. Heard both sides. 3. The main grievance of the petitioner is that the impugned assessment order was passed in violation of the principles of natural justice, as the petitioner was not issued with any notice at any point of time before passing the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y treating the impugned assessment order itself as notice of proposal. 5. Perusal of the impugned order would show that the Assessing Officer has observed that a notice of proposal was issued on 21.05.2018 and personal hearing notice was issued on 19.03.2019. However, it is an admitted fact that there is no proof of service of such notices. When the petitioner has specifically raised the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions: a) The petitioner and the respondent, Assessing Officer shall treat the impugned order itself as notice of proposal; b) The petitioner shall file a reply to the notice of proposal within a period of two weeks from the date of receipt of a copy of this order along with necessary documents, if any. c) On receipt of such reply with necessary documents, the Assessing Officer will fix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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