2024 (5) TMI 655

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..... ELD THAT:- In the face of the chartered accountant's certificate dated 12.10.2023 and the petitioner's reply dated 13.10.2023, the findings in the impugned order are completely unsustainable and clearly indicate non application of mind. Even otherwise, the impugned order appears to be completely unreasoned. Hence, interference is warranted with the order. The impugned assessment order date .....

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..... g the turnover attributable to operations in Tamil Nadu. The petitioner also submitted a reply dated 13.10.2023 dealing with each defect that forms the subject of the show cause notice. The impugned assessment order was issued thereafter on 22.12.2023. 3. By inviting my attention to the impugned assessment order, learned counsel for the petitioner points out that the assessing officer extracted ru .....

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..... ish all the connected records of Tamil Nadu branch and afforded appropriate opportunity and also personal hearing prospected, having received the notices and noticed the personal hearing opportunity afforded, the tax payer has neither filed objection/reply or not availed opportunity of personal hearing, and not even demanded for further extension of time, therefore, it is construed that the tax pa .....

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