2022 (2) TMI 231

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....MAR PETITIONER: SRI T.SURYANARAYANA, SENIOR COUNSEL AND SMT.TANMAYEE RAJKUMAR, ADVOCATES RESPONDENT: SRI K.V.ARAVIND, ADVOCATE ORDER In this petition, petitioner seeks quashing of the impugned assessment order at Annexure-D dated 19.04.2021 and for other reliefs. 2. Heard Sri.T.Suryanarayana, learned Senior counsel for the petitioner, learned counsel for the respondents and perused the mater....

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....petitioner who was neither aware of the same nor had the occasion or opportunity to reply to the said notices issued by the respondents. Under these circumstances, the petitioner could not reply nor furnish the details to the respondents as called for in their notices and consequently, in view of the inability and omission on the part of the petitioner to submit objections and furnish details and ....

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....without giving sufficient or reasonable opportunity to the petitioner is violative of principles of natural justice and the same deserves to be quashed and the matter may be remitted back to the respondents for reconsideration afresh after giving an opportunity to the petitioner and considering his objections, documents and hearing him in accordance with law. 4. Per contra, learned counsel for th....

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....easons, unavoidable circumstances and sufficient cause, the respondents have proceeded to pass the ex-parte impugned order, which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh after giving one more opportunity to the petitioner. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned assessment ....