2021 (5) TMI 328

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.... For Respondent: Mr.ANR.Jayaprathap Government Advocate ORDER Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally even at the stage of admission. Hence, by consent of both sides, this Writ Petition is taken up for final disposal even at this stage. 2. The petitioner challenges order of assessme....

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....Constitution of India, would not enter into such examination. However, in the present case there has been no personal hearing afforded to the petitioner, which is violation of principles of natural justice and also the statutory mandate under Section 27 of the Act to afford an effective hearing prior to finalisation of assessment. 5. In response to notice dated 27.05.2019 the petitioner had onl....

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.... has sought some time to respond. Thereafter, notice dated 25.02.2021 was issued, to which a written reply was filed enclosing documentary evidence. It was incumbent upon the Assessing Authority to hear the petitioner thereafter which has not been done. 8. Since no personal hearing has, admittedly, been afforded, the impugned order is set aside. The petitioner will appear before the Assessing A....