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TMI Blog2021 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... he merits of the two additions but does not deny the fact that neither the alleged draft assessment order or any of the notices have not even referred to this proposed additions under Section 68 of the Act. Issuance of show cause notice is the preliminary step which is required to be undertaken. The purpose of show cause notice is to enable a party to effectively deal with the case made out by respondent - See Om Shri Jigar Association Vs. Union of India - [ 1994 (5) TMI 24 - GUJARAT HIGH COURT] Therefore, on this ground also the impugned order is required to be set aside. This Hon ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VC/personal hearing on 24th February 2021 which was fixed on 22nd April 2021, but due to technical problems VC could not be held. Therefore, on this ground alone the impugned order requires to be set aside. 3. Moreover, as regards draft assessment order, the impugned order does not state that any draft assessment order was given but in the affidavit in reply filed by one Sreekala S. Nair affirmed on 21st September 2021, it is stated that the show cause notice dated 18th February 2021 had a heading show cause notice as to why assessment should not be completed as per draft assessment order and the notice further states that if no reply is received, the assessment will be completed as per the draft assessment order . In our view, this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact. In the affidavit in reply, the affiant has gone on the merits of the two additions but does not deny the fact that neither the alleged draft assessment order or any of the notices have not even referred to this proposed additions under Section 68 of the Act. Issuance of show cause notice is the preliminary step which is required to be undertaken. The purpose of show cause notice is to enable a party to effectively deal with the case made out by respondent ( Om Shri Jigar Association Vs. Union of India) 1994 SCC Online Guj.77. Therefore, on this ground also the impugned order is required to be set aside. 5. In our view, having heard Mr. Syal and Mr. Pinto and having considered the petition and the affidavit in reply, the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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