2017 (5) TMI 319

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....spondent : Mr. K. Venkatesh ORDER This writ petition is filed challenging the order of assessment dated 15.12.2016, mainly by contending that the same violates the principles of natural justice, as the petitioner was not given sufficient opportunity to put forth their case by filing supporting documents. 2. Mr.K.Venkatesh, learned Government Advocate takes notice for the respondent. Since....

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....e learned counsel for the petitioner submitted that when the petitioner has appeared on 07.11.2016 and made a request for granting 20 days time to produce the supporting documents, the respondent ought to have communicated the decision taken on the petitioner's application dated 07.11.2016 in writing. Therefore, the learned counsel contended that passing an order of assessment without either i....

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....d that there is no violation of principles of natural justice. 6. Heard both sides. 7. It is seen that in pursuant to a notice issued under section 22(4) of the said Act dated 14.10.2016, the petitioner appeared before the respondent on the date so fixed and had given a request for granting 20 days time for producing certain supporting documents. Such request made by the petitioner on 07.11.....

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....e intimated then and there. In this case, admittedly, no such intimation was given to the petitioner, even assuming that the request of the petitioner was accepted by the Assessing Authority. Needless to say that unless the petitioner is informed of the decision on their request for extension, they cannot be expected to proceed further either this way or that way. Therefore, I find that the assess....