9911796707
TMI Blog2021 (7) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... ered opinion that the opportunity, if not provided, certainly a good ground for interference. However, the Appellate Authority is conferred with powers to annul or enhance or reduce or to remand the matter back to the Original Authority for fresh consideration. The proceedings of an appeal is the continuation of original proceedings and opportunity denied may be provided by the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided. Thus, entertaining a writ petition and setting aside the assessment as prayed for by the petitioner, deserves no merit consideration by this Court under Article 226 of the Constitution of India. The writ petitioner has to prefer an appeal as contemplated under the Act and Statutes. Petition disposed off. - W.P.Nos.22198 to 22201 of 2016 and W.M.P.Nos.18946 to 18949 of 2016 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a submission that the opportunity of hearing was not provided to the writ petitioner, thus the Authority has violated the principles of natural justice. It is further contended that when the assessee is entitled for an opportunity and such an opportunity is denied, the assessment order is liable to be set aside. 4. This Court is of the considered opinion that the opportunity, if not provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their complete defense in order to establish their case. 5. Therefore, the powers conferred to the appellate authority to reduce, enhance, annul the assessment or to remand the matter back was taken care of the entire grounds raised by the petitioner, including the ground of violation of principles of natural justice, as it is contended that no opportunity was provided. Thus, entertaining a wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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