2021 (5) TMI 257

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....titioner : Mr.R.Veeramanikandan For the Respondents : Mrs.J.Padmavathi Devi, Special Government Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned order of the second respondent dated 30.05.2019 passed in TIN.33475241325/2014-15. 2.The brief facts of the case are as follows: The petitioner is the Proprietor of a Concern in the name and style of M....

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....e second respondent at the relevant point of time. However, the second respondent issue a pre-revision notice dated 29.04.2019 and thereafter, the impugned order has been passed on 31.05.2019 and subsequently, based on the impugned order, demand notice has also been issued by the second respondent on 04.11.2019. Hence, this writ petition. 3. The learned counsel appearing for the petitioner woul....

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....y to pass orders on merits. We make the position clear that the failure to submit objection to the preassessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee." 5. Per contra, the learned Special Government Pleader would submit that opportunities were given to the petitioner to produce his accounts for verification. But, the peti....