2019 (4) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ARA JAMES. JUDGMENT The petitioner, an assessee, received the Ext.P1 pre-assessment notice on 30.05.2018. The notice required the petitioner to reply to it in a week's time. It also provides for a personal hearing on 11.06.2018. Neither has the petitioner filed reply in a one week's time, nor has its representative appeared for hearing on 11.06.2018. Nevertheless, exactly six months late....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal hearing. In this regard, he draws my attention to the petitioner's request in the Ext.P2 reply. According to him, the petitioner was willing to supply the additional material on behalf a personal hearing if the assessing authority had not been satisfied with the reply the petitioner gave. Thus, to sum up, the learned counsel contends that the Ext.P3 assessment order suffers from the vice o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in contended that the authority has only extracted the reply, but has never adverted to the merits of the matter. Thus, he has maintained that the Ext.P3 order suffered from incurable vice of violating the principles of natural justice. 6. Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 7. Indeed, the petitioner received the Ext.P9 notice on 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#39;s grievance remains that the assessing authority has not considered the petitioner's reply in proper perspective, then I reckon its an aspect of adjudication, or the lack of it, on merits. By no stretch can I call it any lapse on the part of the authorities in following the principles of natural justice. That said, I clarify that the petitioner has an efficacious alternative remedy and ca....