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TMI Blog2019 (12) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavit filed by the respondent specifically states that the notice of personal hearing dated 09.06.2018 was served on the petitioner s representative on 12.06.2018, no such reference is made in the impugned orders at any place. In fact the impugned orders referred only the notice of proposal and the dealers objections, without making any reference to the notice of personal hearing. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guttuvan For Respondent: Mr. M. Hariharan COMMON ORDER These writ petitions are filed challenging the orders of assessment passed in respect of the assessment years 2014-2015, 2016-2017, 2013-2014, 2015-2016, 2011-2012, 2012-2013 dated 27.08.2018 27.08.2018 respectively. 2. Heard the learned counsel for the petitioner and the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner submitted that when a representative from the petitioner went to the office of the respondent to collect the orders of assessment, the said person was served with notice of personal hearing by compelling him to affix his signature. In other words, it is the contention of the learned counsel for the petitioner that no personal hearing notice was issued to the petitioner at any point of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng dated 09.06.2018 was served on the petitioner s representative on 12.06.2018, no such reference is made in the impugned orders at any place. In fact the impugned orders referred only the notice of proposal and the dealers objections, without making any reference to the notice of personal hearing. Therefore, it is evident that the contention of the petitioner that no such notice was served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside, without expressing any view on the merits of the assessment only on the ground of non-providing of personal hearing. Thus, the matter is remitted back to the Assessing Officer, who in turn shall issue a notice of personal hearing to the petitioner and after concluding such personal hearing, pass fresh orders of assessment on merits and in accordance with law. The whole exercise shall be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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