2024 (6) TMI 829

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..... HILKUMAR RAMAMOORTHY, J. For Petitioner : Mrs. Aparna Nandakumar For Respondents : Mr. Prashanth Kiran, Government Advocate (Tax) ORDER In these four writ petitions, assessment orders dated 24.08.2023, 25.08.2023, 30.08.2023, & 30.08.2023, respectively, with regard to the four distinctive assessment periods are assailed primarily on the ground that principles of natural justice were breache .....

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..... that a personal hearing was offered to the petitioner in respect of each assessment year, but, the petitioner failed to attend the same. Therefore, he submitted that interference is not warranted. 5. On instructions, learned counsel for the petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. 6. The impugned assessment orders indic .....

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..... lso permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of such reply and upon being satisfied that 10% of the disputed tax demand under each assessment order was received, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh assessment orders within a period of t .....

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