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TMI Blog2024 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... MR JUSTICE S SUNIL DUTT YADAV For the Petitioner (By Sri. Sandeep Huilgol, Advocate) For the Respondents : (By Sri. E.I. Sanmati, Advocate) ORDER PER The petitioner has called in question the validity of the impugned Assessment Order at Annexure-'A-1', computation sheet at Annexure-'A-2', demand notice at Annexure-'A-3' and has also sought for grant of refund that is lawfully du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r also was deprived of personal hearing to make out the clarification in pursuance to its reply dated 26.04.2024 at Annexure- 'P-1' and dated 28.04.2024 at Annexure-'Q-1' and in the absence of such hearing to make out clarification, the petitioner has been prejudiced. 3. Learned counsel Sri E.I. Sanmati, appearing for the respondents-Revenue submits that the reply having been made out in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;. However, furnishing of replies within short time can be construed to be replies filed in order to meet the timeline and in case of such replies filed within short time, contention of prejudice due to lack of sufficient time to make out a reply and lack of opportunity of personal hearing to make out clarifications, as raised by the assessee, requires acceptance. 6. However, in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The petitioner's reply at Annexure-'P-1' and Annexure-'Q-1' requires sufficient consideration and if an opportunity of personal hearing is furnished, not only would the petitioner be in a position to make out clarification, but, it would afford sufficient time for the Assessing Officer to consider detailed replies and to pass the orders. 8. Accordingly, impugned Assessment Order at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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