Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (9) TMI 388

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : Ms. S.Sara for Mr. Dhanaram Ramachandran For R1 & R2 : Mr. T.N.C. Kaushik Additional Government Pleader (Taxes) For R3 : Mr. Ramesh Kutti Senior Standing Counsel ORDER An order in original dated 30.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that the impugned order and communications preceding such order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, accepts notice for respondents 1 and 2. By referring to the acknowledgment, he points out that it indicates that the reply was received on 10.01.2024, which is after the order was issued. 5. The reply dated 29.12.2023 and the acknowledgment have been placed on record. As contended by learned Additional Government Pleader, the acknowledgment indicates prima facie that the reply was received af .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice. 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 assessment order within a period of three months from the date of receipt of the petitioner's reply. 8. This writ petition is dispo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates