2020 (1) TMI 35

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....RESPONDENTS (BY SRI T.K. VEDAMURTHY, AGA.)   O R D E R Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has challenged the re-assessment order dated 29.11.2019 at Annexure-A along with the consequential demand notice as well as the endorsement dated 07.12.2019 at Annexure-A1 passed by the respondent No.3. 3. The petitioner is a public li....

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....essing Authority and sought time of three weeks to file objections and to produce the documents. On the assurance made by the Assessing Authority, that three weeks time would be granted for filing the objections to the proposals made in the notice dated 28.10.2019, the petitioner-company was collating the documents to make it available before the Assessing Authority on 29.11.2019, however exparte ....

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....efore passing of the exparte assessment order, the petitioner ought to have been heard in the matter albeit no objections filed to the proposals made in the notice dated 28.10.2019. 7. In the circumstances, keeping in mind the principles of natural justice, this Court deems it appropriate to set aside the impugned ex-parte re-assessment order, rectification order and the demand notice and reman....