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TMI Blog2022 (2) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... nto disputed questions of facts in these Writ Petitions as to the correctness or otherwise the claim of the petitioner, the impugned Assessment Orders are liable to be passed. Since the impugned Assessment Orders have been passed without following principles of natural justice, the impugned Assessment Orders are quashed and the cases are remitted back to the respondent to pass fresh orders - Petition allowed by way of remand. - W.P.Nos.21196, 21201 & 21204 of 2021 And W.M.P.Nos.22476, 22480 & 22482 of 2021 - - - Dated:- 16-11-2021 - Hon'ble Mr.Justice C.Saravanan For the Petitioner : Mr.P.Rajkumar, in all W.Ps. For the Respondent : Mr.D.Ravichander, Spl. Govt. Pleader, in all W.Ps. COMMON ORDER The petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged, the assessees shall be entitled to prefer statutory appeal against such order and if such appeals are presented, within a period of 60 days from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority subject to the assessee full-filing other mandatory statutory conditions except rejecting those appeals on the ground of limitation. In cases where the petitioners have challenged show cause notices, they are at liberty to submit their explanation. If such explanation is submitted within a period of 30 days from the date of receipt of a copy of this order, the assessing authority shall consider the case in accordance with law. 86. In the result, all the writ petitions are dismissed hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the replies, objections, additional written submission and letters for dropping the actions were filed, the impugned Assessment Orders have been passed by the different officer in the year 2021. The learned counsel for the petitioner submits that the officer who had heard the petitioner earlier has not passed the impugned Assessment Orders and that long after the personal hearing was held, the impugned Assessment Orders have been passed and therefore are liable to be quashed and this Writ Petitions are liable to be allowed. 6. Defending the impugned Assessment Orders, the learned Special Government Pleader appearing for the respondent submits that the petitioner has an alternate remedy and therefore, these Writ Petitions are liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders are liable to be passed. 9. In view of overall facts and circumstances of the case and since the impugned Assessment Orders have been passed without following principles of natural justice, the impugned Assessment Orders dated 02.09.2021, 03.09.2021 02.09.2021 are quashed and the cases are remitted back to the respondent to pass fresh orders. 10. The petitioner is given liberty to file additional representations, written submissions, if any, within a period of thirty (30) days from the date of receipt of a copy of this order. 11. The respondent shall thereafter call upon the petitioner for a personal hearing and pass fresh orders within a period of sixty (60) days from the date of receipt of a copy of this order. 12. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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