2019 (2) TMI 1626

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....Sri.R.Bhaskara Krishnan Sri.V.P.Narayanan For The Appellant. Sri.Jose Joseph, For The Respondent. JUDGMENT The petitioner, an assessee, suffered the Exts.P1, P2 and P3 assessment orders for 2013-14, 2014-15, 2015-16 respectively. He assails those orders in this writ petition, on the grounds that they suffer from the vise of violating the principles of natural justice. 2. Sri. T. M Sree....

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....and then pass orders. To support his contentions, the learned Senior Counsel has relied on K.T Thomas vs. Agrl. Income Tax officer, 1989 (1 ) KLT 909. 4. Sri.Jose Joseph, the learned Standing Counsel for the Income Tax Department, has taken me through the record and asserted that the petitioner has had more than ample opportunity to defend himself in proceedings. According to him, denial of an ....

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....ity. He did appear before the Assessing Authority on 12.12.2018, on 20.12.2018, and eventually on 24.12.2018. 7. The petitioner's representative has not only appeared before the Assessing Authority but also placed all the relevant material. Then on 28.12.2018, the Assessing Authority passed the impugned orders. 8. In the above background of chronological events, Smt. Divya Ravindran has ....

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....ty. Hear I reckon, even the latter contention cannot be urged. 10. Now I turn my attention to the decision the petitioner has relied on. A Division Bench of this Court in K.T Thomas vs. Agrl. Income Tax officer, 1989 (1 ) KLT 909 , has on facts observed: "In the counter affidavit dated 4th august, 1987 filed on behalf of the respondents it is stated that a pre-assessment notice dated 1....