2019 (12) TMI 882

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....ner: Mr. K. Senguttuvan For Respondent: Mr. M. Hariharan COMMON ORDER These writ petitions are filed challenging the orders of assessment passed in respect of the assessment years 2014-2015, 2016-2017, 2013-2014, 2015-2016, 2011-2012, 2012-2013 dated 27.08.2018 & 27.08.2018 respectively. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respo....

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.... the respondent to collect the orders of assessment, the said person was served with notice of personal hearing by compelling him to affix his signature. In other words, it is the contention of the learned counsel for the petitioner that no personal hearing notice was issued to the petitioner at any point of time and however, the respondent sought to create records as if such notice was issued. ....

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....pugned orders at any place. In fact the impugned orders referred only the notice of proposal and the dealers objections, without making any reference to the notice of personal hearing. Therefore, it is evident that the contention of the petitioner that no such notice was served on them has some force and consequently, the matter needs to be remitted back to the Assessing Officer to give such oppor....