2015 (4) TMI 298

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....spondent : Mr.A.N.R.Jayapratap, AGP(T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the writ petitions themselves are taken up for hearing. 2. The petitioner has come forward with these writ petitions challenging the orders of the respondent dated 12.11.2014 and 26.02.20....

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....ught to have been given an opportunity of being heard to make his submissions before assessment orders are passed. 5. The learned counsel for the petitioner has also submitted that the petitioner has agreed to pay 10% of the tax amount as determined by the authority for each of the assessment years within a stipulated time. He further submitted that if an opportunity is given to the petitioner,....