2021 (11) TMI 714

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.... JUDGMENT BECHU KURIAN THOMAS, J. Petitioner primarily challenges Ext.P6 order of assessment. The main contention raised by the petitioner is that of violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. A perusal of Ext.P8 shows that a show cause notice was issued to the petitioner under Section 74....

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....reathing time to petitioner. An assessment order being the commencement point of various rights and or obligations that accrue to assessees, it is necessary that a reasonable time is granted to the assessees to file their objections. In this context, it is relevant to bear in mind that the Hon'ble Supreme Court had extended all periods of limitation till 02.10.2021 taking into consideration, t....