TMI Blog2024 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... andakumar For the Respondents : Mr. C. Harsha Raj, Addl. Govt. Pleader(T) ORDER An assessment order dated 29.07.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that she was unaware of proceedings culminating in the impugned assessment order since the intimation, notice and impugned order were uploaded on the "View Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepts notice for the respondent. He submits that the petitioner was provided sufficient opportunity to contest the tax demand by issuing an intimation in February 2023, a show cause notice on 26.02.2023 and three reminders thereafter. He also points out that the amounts were correctly mentioned even in the show cause notice. 5. On comparing the show cause notice and the impugned order, it is evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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