2024 (5) TMI 183

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..... e - Officer merely rejected the submissions of the petitioner without any reasoning - tax confirmed on the petitioner in terms of the proposals contained in DRC-01 issued to the petitioner, which preceded a notice in DRC-01A for the respective Assessment Years - HELD THAT:- The impugned orders set aside by giving the petitioner a fresh opportunity to substantiate the case afresh by filing a detail .....

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..... S. Karunakar For the R1 and R2 in both the W.Ps. : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER Heard the learned counsel appearing for the parties. 2 . In these Writ Petitions, the petitioner has challenged the impugned orders both dated 31.12.2023 and 05.01.2024 for the Assessment Years 2017-2018 and 2018-2019 respectively, on the ground that there is violation of principles of .....

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..... the impugned orders by giving the petitioner a fresh opportunity to substantiate the case afresh by filing a detailed reply to the respective notices issued to him in DRC-01. 5 . The impugned order, which stands quashed shall be treated as Corrigendum to the notice issued to the petitioner for the respective Assessment Years under DRC-01. The petitioner shall file reply within a period of 30 days .....

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