2022 (4) TMI 1189

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....a Kapoor and Mr. S.K. Gambhir, Advocates. Respondent Through: Mr. Ajit Sharma, senior standing counsel for the Revenue. JUDGMENT MANMOHAN, J (Oral): C.M.No.19193/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.6349/2022 & C.M.No.19192/2022 1. Present writ petition has been filed challenging the assessment order dated 2....

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....portunity of hearing. 3. Issue notice. Mr.Ajit Sharma, learned counsel accepts notice on behalf of the Respondent. He states that the present writ petition is not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 4. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been carried out by respondent No. 1-Nation....

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.... xxxx xxxx xxxx (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made;..." 6. In the present case, as no prior show cause notice as well as draft assessment order had been issued, there is a violation of principle of natural....