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2024 (10) TMI 1436

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..... ived a communication from the second respondent herein with regard to the bank account of the petitioner - HELD THAT:- In view of the sum of Rs. 9,17,238/- having been appropriated, revenue interest is fully secured. The documents on record clearly indicate that the petitioner was not heard before the impugned order was issued. Therefore, the impugned order calls for interference. The impugned ord .....

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..... e bank account of the petitioner being debited in a sum of Rs. 9,17,238/-. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the impugned order and pointed out that no personal hearing was offered to the petitioner and that the statement to the effect that a personal hearing was offered on 14.06.2023 is incorrect. .....

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..... ioner is permitted to submit a reply to the show cause notice dated 05.06.2023 with in a maximum period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order with in two months. The amounts appropriated b .....

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