2021 (5) TMI 367

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....A SUMANTH For Petitioner: Mr.R.Senniappan 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, these Writ Petitions are taken up for final disposal even at this stage. 2. The....

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....s of natural justice insofar as the materials relied upon by the respondent are rarely furnished to the assessee. 4. This case appears to be an exception. The petitioner had approached this Court challenging original orders of assessment passed for the same periods and by order dated 24.11.2017, a learned single Judge of this Court in W.P.Nos.30305 to 30309 of 2017 set aside the orders of assessm....

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....d thus the burden cast upon the Department to furnish the materials relied upon by it, stands discharged. Personal hearing is stated to have been afforded on 14.11.2016 and 13.06.2017 and on both dates the petitioner, the officer would state, did not appear and neither was there any appearance thereafter. 6. Thus, I find no justification to interfere with the impugned orders under Article 226 of ....