2018 (12) TMI 1802

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....r Petitioner: Mr.R.Ganesh Kanna For Respondent: Mrs.G.Dhana Madhri Government Advocate (Tax) COMMON ORDER These writ petitions are filed challenging the orders of assessment in respect of the assessment years 2011-12, 2012-13, 2014-15, & 2015-16. 2. Mrs.G.Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondent. 3. Apart from raising other contentions on the m....

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....t passing the impugned order on the very next day i.e., 13.11.2018 without affording an opportunity of personal hearing is erroneous and in violation of principles of natural justice. 5. Learned Government Advocate, on the other hand contended that the petitioner failed to utilise the opportunity of personal hearing given to them on 29.10.2018 which was clearly indicated in the final notice dat....

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....ory appeal remedy before the concerned Appellate Authority. Needless to say that the factual aspects of the matter touching upon the merits of the assessment have to be considered and decided only by the next fact finding authority viz., the Appellate Authority and therefore, this Court is not inclined to go into any of such contentions. However, as the petitioner vehemently raised the issue regar....

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....nly after receipt of the objections raised from them and not before the same. Further, it is seen that the second reply submitted by the petitioner in pursuant to the final notice dated 17.10.2018 appears to be the reproduction of the very same reply made on 14.06.2016 and therefore, there is no point in saying that the petitioner should have been given an opportunity of personal hearing in pursua....