TMI Blog2024 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... an For the Respondent : Mrs. K. Vasanthamala, Govt. Adv.(T) ORDER An assessment order dated 07.06.2023 and the consequential recovery notices and attachment orders are the subject of challenge. 2. The petitioner carries on the business of trading in provisions, vegetables and the like. A show cause notice was issued to the petitioner on 06.03.2023 calling upon the petitioner to show cause in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account in the State Bank of India. He refers to the statement of account to corroborate such contention. Since the petitioner was not heard before issuing the impugned order, he seeks another opportunity and also points out that the petitioner had submitted a reply on 08.03.2024. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. By referring to the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was recovered by making an appropriation from the petitioner's bank account, it is just and necessary to provide the petitioner an opportunity of being heard. Solely for that reason, the impugned order calls for interference. 6. Therefore, the impugned order dated 07.06.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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