9911796707
TMI Blog2023 (3) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh notice was also issued to the petitioner by the respondent, intimating a fresh date of personal hearing - HELD THAT:- Since the personal hearing has not been afforded to the petitioner, it is clear that principles of natural justice has been violated by the respondent. Hence, the impugned assessment orders have to be quashed and the matters will have to be remanded back to the respondent fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate In all W.Ps. COMMON ORDER The petitioner has challenged the impugned assessment orders dated 29.04.2021 and 27.04.2021 passed in respect of the assessment years 2011- 12 upto 2015-16 on the ground of violation of principles of natural justice. Penalty of Rs.9,84,377/-, Rs.12,96,897/-, Rs.13,91,919/-, Rs.15,94,266/- and Rs.10,08,618/- have been levied against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit his reply. It is stated by the petitioner that the respondent informed him that a fresh notice will be issued to the petitioner, intimating a fresh date of personal hearing. However, as seen from the impugned orders, it has been observed that the personal hearing was granted to the petitioner on 16.02.2020, though the personal hearing was infact granted to the petitioner only on 18.02.2020. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been violated by the respondent. Hence, the impugned assessment orders have to be quashed and the matters will have to be remanded back to the respondent for fresh consideration on merits and in accordance with law. 6. This Court deems it fit to fix the next date of personal hearing of the petitioner before the respondent as 14.03.2023 and on that date the petitioner shall appear before the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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