Court dismisses writ petitions challenging assessment orders, upholding right to appeal.

The court dismissed the writ petitions challenging assessment orders for various years, emphasizing that the petitioner had the option to appeal to the Appellate Authority for addressing assessment merits. While acknowledging the petitioner's claim of a lack of personal hearing opportunity, the court found that the Assessing Officer had indeed provided a chance for personal hearing after receiving objections, and subsequent responses did not necessitate another hearing. Consequently, the court concluded that the principles of natural justice were followed, disposing of the writ petitions and allowing the petitioner to file statutory appeals with the Appellate Authority within two weeks at no cost.

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Issues:
Challenging assessment orders for multiple assessment years, violation of principles of natural justice regarding personal hearing.

Analysis:
The writ petitions were filed challenging assessment orders for various assessment years. The main contention raised was the violation of principles of natural justice due to the Assessing Officer concluding the assessment without affording an opportunity of personal hearing. The petitioner argued that they had requested a personal hearing in response to the notices issued, but the final order was passed without granting the opportunity for personal hearing.

The Government Advocate contended that the petitioner failed to utilize the opportunity of personal hearing provided on a specific date mentioned in the final notice. It was argued that the subsequent reply by the petitioner was a reproduction of an earlier reply and did not warrant another opportunity for personal hearing. The court heard arguments from both sides.

Upon reviewing the assessment orders, the court noted that the Assessing Officer had addressed various issues in detail and that the petitioner had the option to appeal to the Appellate Authority. The court refrained from delving into the merits of the assessment, emphasizing that such matters should be addressed by the Appellate Authority. However, the court examined the issue of personal hearing raised by the petitioner.

The court observed that the Assessing Officer had provided an opportunity for personal hearing after receiving objections from the petitioner and that the subsequent reply from the petitioner did not introduce new grounds necessitating another personal hearing. It was concluded that the Assessing Officer had followed the principles of natural justice by granting a personal hearing before finalizing the assessment orders. As a result, the court disposed of the writ petitions, allowing the petitioner to file statutory appeals with the Appellate Authority within two weeks while bearing no costs.

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