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TMI Blog2023 (7) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 03.06.2022 passed by the Respondent are hereby quashed and the matters are remanded back to the Respondent for fresh consideration - Petition allowed by way of remand. - W. P. ( MD ) Nos. 15992 to 15994 of 2023 and W. M. P ( MD ) Nos. 13400, 13401 & 13405 of 2023 - - - Dated:- 4-7-2023 - THE HONOURABLE MRS.JUSTICE S.SRIMATHY For the Petitioner : M/s. T. Bashyam For the Respondent : Mr. A. K. Manikkam Additional Government Pleader ORDER These writ petitions are filed to quash the impugned order, dated 03.06.2022, passed by the Respondent in Asst.No.33636721775/2018-2019, 2019-2020 and 2020-2021, respectively; on the limited ground that the Petitioner has submitted their objection that, it was stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ought not to have proceed further until the matter gets resolved by the Hon ble Supreme Court. In any view, the Petitioner was not granted any opportunity to put forth their submission on merits. It was submitted that under similar circumstances, this Court was pleased to direct the Assessing Officer to revoke the assessment after granting an opportunity to the Petitioner to put forth their submission on merits. In this regard, he relied on the order, dated 26.03.2019 passed by this Court in W.P.(MD)No.22429 of 2016 and the relevant portion is extracted hereunder: ..... 6. According to the learned counsel for the petitioner, no personal hearing was afforded to the petitioner before passing the impugned assessment order. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the learned counsel for the petitioner the respondent has violated the principles of natural justice by not affording adequate opportunity to the petitioner and by granting him the right of personal hearing as well as permitting him to raise all his objections available to him under law for the proposed revision of assessment. ..... 11. In the result, the impugned assessment order dated. 09.11.2016 passed by respondent against the petitioner is hereby quashed and matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders in accordance with law after giving adequate opportunity to the petitioner, to raise all objections available to him under law and the respondent shall pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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