Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (4) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates