2016 (12) TMI 883

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....nt appeal is directed against the order dated 14.07.2016 passed by the learned Single Judge in W.P.No.37689/2016, whereby the learned Single Judge for the reasons recorded in the order has not entertained the petition and dismissed the petition. 5. The only question to be considered in the present appeal is as to whether the impugned order of assessment dated 27.04.2016 could be said as in breach of principles of natural justice or not. 6. As the other aspects are not much relevant for the purpose of examining the controversy, we find that reference to those facts may not be required, but the relevant aspect is that the appellant who is manufacturer and trader of granite slabs had filed return on 16.12.2010 under the Karnataka Value A....

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....as ever served to the appellant and resultantly the appellant has been deprived of the opportunity to meet with the said revised notice. 11. Mr. T.K. Vedamurthy, learned AGA appearing for the respondent after perusal of the file is unable to show that whether any revised notice was ever issue d or if issued, whether it was served upon the appellant or not. 12. In view of the above, the only conclusion which can be recorded is the so-called revised notice dated 11.03.2016 has not been served upon the appellant, apart from the aspect that, what is that revised notice is not even known to the learned AGA after verification of the file. 13. It is undisputed position that the said so- called revised notice dated 11.03.2016 has been take....