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TMI Blog2023 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment orders - impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023 - violation of principles of natural justice - HELD THAT:- The date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019. Therefore, the statement of the petitioner that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are quashed - petition allowed by way of remand. - W.P.Nos.4376, 4379, 4382 and 4385 of 2023 And W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 - - - Dated:- 16-2-2023 - Hon'ble Mr. Justice Abdul Quddhose For the Petitioner In all W.Ps. : Mr.Raghavan Ramabadran For the Respondents In all W.Ps. : Mrs.K.Vasantha Mala Government Advocate COMMON ORDER These writ petitions have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023. 5. The petitioner has also produced the cover in which the impugned assessment orders were enclosed. 6. As seen from the said cover, the date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be quashed and the matters have to be remanded back to the first respondent for fresh consideration on merits and in accordance with law. 10. In respect of W.P.No.4385 of 2023, since no proper show cause notice has been sent to the petitioner, the impugned assessment order in the said writ petition is treated as a Show Cause Notice and the petitioner is permitted to send a reply to the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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