2020 (10) TMI 728

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.... Kothari And The Honourable Mr. Justice M.S. Ramesh For the Appellant : Mr.K.Ravi JUDGMENT Dr.VINEET KOTHARI, J. This intra-court Appeal has been filed by the Assessee against the order dated 29.7.2020 passed by the learned Single Judge allowing the Writ Petition of the Assessee in W.P.No.8569 of 2020 (M/s.Jayam Garments v. The State Tax Officer) and directed the Assessing Authority to....

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.... 4. We have perused those documents and the order of the learned Single Judge. We are not inclined to interfere with the order passed by the learned Single Judge in any manner because the allegation of breach of principles of natural justice made by the Assessee has already been found in favour by the learned Single Judge in the impugned order passed by setting aside the order dated 9.2.2017 whic....

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....and the impugned order were never served on the Assessee and therefore, opportunity of hearing was not given to the Assessee. 6. Since the matter has been remanded back to the Assessing Authority to give an opportunity of hearing to the Assessee on this ground, there is no reason to interfere with the said order, which is essentially in favour of the petitioner only. Apparently, the remand orde....

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....ame does not require interference by this court in the present Writ Appeal. 7. We, therefore, direct the Assessee to appear before the Assessing Authority in the first instance on 21.10.2020 at 11.00 am and we further direct the Assessing Authority to pass appropriate orders after hearing the Assessee as early as possible, preferably within one month thereof. 8. A sum of Rs. 15,39,460/- said....