2023 (7) TMI 412

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..... aking of the assessment order, was not followed - HELD THAT:- The impugned order categorically states that the petitioner herein could avail the statutory remedy of appeal against the order of assessment in accordance with law. In the circumstances, we are not inclined to interfere in the matter. - In the circumstances, we reserve liberty to the petitioner herein to avail the remedy of filing .....

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..... dv. Mr. Harsh Choudhary, Adv. Mr. Mukesh Kumar Singh, Adv. Mr. Chandrakant Sukumar Sarkar, Adv. ORDER UPON hearing the counsel the Court made the following We have heard learned senior counsel Mr. S. Niranjan Reddy at length. The impugned order categorically states that the petitioner herein could avail the statutory remedy of appeal against the order of assessment in accordance w .....

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..... asis of the allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer before the impugned assessment order was passed and the statutory procedure as regards making of the assessment order, was not followed. It is needless to observe that if such an application is made, the same shall be considered in accordance with law. It is also submitted th .....

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