2022 (2) TMI 541

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.....Vijaya Kumar For the Respondent (In both W.Ps) : Ms.Amirta Dinakaran Government Counsel COMMON ORDER This is a second round of litigation by the petitioner. Earlier, the petitioner was assessed by the respondent for the Assessment Years 2011-2012 & 2012-2013 vide orders dated 21.11.2014. 2. It is the case of the petitioner that the petitioner is exempted from payment of tax and from fili....

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.... in Letter Delivery Book on 03.11.2017. 5. The learned counsel for the petitioner submits that despite the order passed by this Court in W.P.Nos.10740 and 10741 of 2017 on 27.04.2014, the impugned order has been passed by the respondent without following the Principles of Natural Justice by affording an opportunity of hearing to the petitioner. 6. Defending the impugned order, the learned Go....

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....41 of 2017. Paragraph (3) from the said order reads as under:- "3. Though these writ petitions are filed challenging the orders of assessment dated 21.11.2014 and 22.12.2014 in respect of the assessment years 2011-2012 and 2012-2013 respectively, the learned counsel for petitioner submitted that suffice a direction is issued to the respondent to consider the application filed by the petit....

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....re closed." 9. The said order makes it clear that order has to be passed after giving due opportunity of hearing to the petitioner. The impugned order has straight away proceeded to pass orders. Even otherwise, it is noticed that the impugned order has been passed in violation of Principles of Natural Justice and therefore the case has to be decided afresh. 10. As the impugned order is contr....