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TMI Blog2024 (5) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajkumar For the Respondent : Mr. T.N.C. Kaushik Additional Government Pleader (Taxes) ORDER An order in original dated 10.09.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the notices and impugned order were only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. He submits that the petitioner was provided sufficient opportunity to contest the tax demand on merits and that the show cause notice was followed by two reminders. 5. The petitioner has placed on record the bank statement. Such statement discloses that a sum of Rs. 3,09,574/- was appropriated from the petitioner's bank account. This amount appears to correspond to the entire dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of the petitioner's reply. For the avoidance of doubt, it is made clear that the amount appropriated from the petitioner's bank shall abide by the outcome of the remanded proceedings. As a result of the impugned order being set aside, the attachment is raised.
7. W.P.No.10949 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.No.12046 is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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