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TMI Blog2024 (5) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order - order challenged on the ground that the petitioner's reply was disregarded - violation of principles of natural justice - HELD THAT:- The petitioner's reply was disregarded by categorising such reply as an unauthorised reply. It is unclear as to why the reply was described as unauthorised. In any event, the impugned order is vitiated by non consideration of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner on 30.09.2023. The petitioner replied to the audit report on 28.11.2023. The impugned order was issued thereafter on 29.12.2023. 2. Learned counsel for the petitioner invited my attention to the impugned order and pointed out that the petitioner's reply was disregarded by describing the reply as an unauthorised reply. She further submits that the reply was disregarded merely because the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion of Audit Officer is confirmed. Thus, it is clear that the petitioner's reply was disregarded by categorising such reply as an unauthorised reply. It is unclear as to why the reply was described as unauthorised. In any event, the impugned order is vitiated by non consideration of the petitioner's reply. Consequently, such order is unsustainable. 5. Hence, the impugned order dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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