2022 (6) TMI 551

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....HI-PHALKE, JJ. Shri Sunil Manohar, Senior Advocate with S/Shri A.A. Choube and A.S. Manohar, Advocates for petitioner. Shri S.N. Bhattad, Advocate for respondent nos. 1 to 3. ORAL JUDGMENT (Per A.S.CHANDURKAR, J.) Rule. Rule made returnable forthwith and heard the learned counsel for the parties. 2. The challenge raised in this writ petition is to the order of assessment under Section 143(3) ....

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.... the assessment order has been passed. 4. Shri Sunil Manohar, learned Senior Advocate for the petitioner submits that the petitioner had made a request for grant of personal hearing within the time within which response from the petitioner was sought. It was incumbent upon the respondent no.3 to have granted an opportunity of personal hearing before passing the assessment order. There was no just....

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....ling their reply. It has been stated in the reply that after giving the show cause notice to the petitioner, the order of assessment has been passed and there was no breach of principles of natural justice. 6. Having heard the learned counsel for the parties and having perused the documents on record, it is clear that in response to the show cause notice dated 22.04.2021, the petitioner had on 23....