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2024 (10) TMI 1510

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..... petitioner asserts that he was unaware of the notices and the impugned order until receipt of information from the Indian Overseas Bank with regard to the attachment of his bank account - Violation of principles of natural justice - HELD THAT:- The petitioner has asserted that he is 74 years old and was unwell from September, 2023 onwards. He has also placed on record medical certificates relatin .....

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..... Petition disposed off by way of remand. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. N.V.Krishnan for Mr. N.V.Balaji For the Respondents: Mr. T.N.C.Kaushik, Addl. Govt. Pleader (Taxes) ORDER The petitioner challenges an order dated 03.10.2023 and the consequential recovery notice dated 03.10.2023. 2. The petitioner is engaged in the trading of dyes and chemicals a .....

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..... ealth of the petitioner. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for demand. 4. Mr. T.N.C.Kaushik, learned Additional Government Pleader (Taxes), accepts notice for respondents 1 and 2. By referring to the impugned order, he submits that the petitioner was provided sufficient opportunity to contest the tax demand. He also points .....

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..... remits 10% of the disputed tax demand with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to show cause notice dated 12.07.2023 with in the aforesaid period. Upon receipt of the petitioner's reply and on being satisfied that 10% of the disputed tax demand was received, the assessing officer is directed to provide a .....

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