2022 (2) TMI 350

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....ORDER Heard Sri Abhinav Mehrotra, learned counsel for the petitioner and Sri B.P. Singh Kachhawaha, learned standing counsel for the respondent Nos.1 and 2. This writ petition has been filed praying for the following relief: "1. The Hon'ble Court may be pleased to issue a writ, order or direction in the nature of CERTIORARI, calling for the Record of proceedings from Revenue and to thereaft....

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....ue authorities to reconsider the case of the Petitioner, lawfully and in good-faith, in the light of submissions filed by Petitioner, and with supplying of relief upon documents and after affording due and proper opportunity of hearing." Learned counsel for the petitioner submits that the impugned assessment order creating demand of tax, interest and penalty, has been passed without affording opp....

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....th tax or penalty or where any adverse decision is contemplated against such person. From perusal of Section 75(4) of the Act, it is evident that opportunity of hearing has to be granted by authorities under the Act where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, i....