2019 (11) TMI 275

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....r.J.Narayanaswamy, learned Senior Standing Counsel (IT) takes notice for the respondent. By consent of both the parties, the writ petition is taken up for final disposal at the admission stage itself. 2. This writ petition is filed challenging the order of assessment dated 22.01.2019 relevant to the assessment year 2013-2014. 3. The petitioner is an Assessee under the respondent. In respect of t....

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....e was put to challenge before this Court in WP.No.19746 of 2018. This Court, by order dated 24.08.2018 has dismissed the said writ petition. Thereafter, the present impugned order of assessment was passed on 22.01.2019. 4. The learned counsel for the petitioner submitted that the impugned order was passed without providing sufficient opportunity to the petitioner to furnish her objections or deta....

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....that, as the petitioner has not come forward with any material details, the Assessing Officer has rightly passed the order of assessment. He further submitted that the petitioner can always challenge the said order by filing an appeal before the Appellate Authority and therefore, this Court need not entertain the present writ petition. 6. Heard both sides and perused the materials placed before t....

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.... to pass the order of assessment. The question now to be answered is whether the petitioner was provided with sufficient opportunity or not before passing the order of assessment. 8. Perusal of the impugned order of assessment shows that for five occasions, the matter was adjourned for the appearance of the Assessee and however, the Assessee failed to appear and not furnished any material details....