9911796707
TMI Blog2024 (3) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order was issued after the petitioner failed to reply to the show cause notice or participate in proceedings in spite of being provided an opportunity to do so - attachment of bank account - HELD THAT:- On examining the impugned order, it is evident that the tax liability indicated therein is a sum of Rs. 95,666/-. The petitioner has placed on record proof of payment of Rs. 96,132/- by s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quence of the impugned assessment order being quashed, the bank attachment order shall stand raised. The writ petition is allowed. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Ashish For the Respondent : Mr. C. Harsha Raj, Additional Government Pleader (Tax) ORDER An assessment order dated 12.09.2023 is assailed inter alia on the ground that principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. 4. Mr. C. Harsha Raj, learned Additional Government Pleader, appears on behalf of the respondent. He submits that the impugned order was issued after the petitioner failed to reply to the show cause notice or participate in proceedings in spite of being provided an opportunity to do so. 5. On examining the impugned order, it is evident that the tax liability indicated therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue a fresh assessment order within a period of two months from the date of receipt of the petitioner's reply. 7. As a consequence of the impugned assessment order being quashed, the bank attachment order shall stand raised. 8. The writ petition is allowed on the above terms. There will be no order as to costs. Consequently, the connected miscellaneous petitions are also closed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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