2021 (12) TMI 1450

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..... e so since, the order on merits are not set aside, but it is only directed that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner. The Assessing Officer is directed to pass a fresh speaking order after hearing the petitioner in accordance with law. For this purpose, parties through counsel are directed to appear before the Assessing Offi .....

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..... en instructions and has now accepted that as a matter of fact no notice was issued to the petitioner after the submission of reply for hearing. 3. In these circumstances, we do not deem it appropriate to non- suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since we are not setting aside the order on merits but are only directing that the Assessing Office .....

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