2024 (3) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner in all the Writ Petitions : Mr.S. Rajasekar For the Respondent in all the Writ Petitions : Mr.V. Prashanth Kiran, Govt. Advocate (T) COMMON ORDER By these three writ petitions, assessment orders in respect of assessment years 2017-2018, 2020-2021 & 2021-2022 are challenged largely on the ground that the petitioner's reply to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and pointed out that the Assessing Officer did not take note of the petitioner's reply while issuing the orders. Since principles of natural justice were not complied with, he submits that these orders call for interference. 4. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 5. Mr.V. P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tunity. 7. Therefore, the orders impugned herein are quashed. Since the bank account of the petitioner was attached pursuant to a communication from the respondent to the Bank, the respondent is directed to appropriate 10% of the disputed tax demand in respect of each assessment year from such bank account. The petitioner is permitted to submit a reply to the show cause notice within a period of ....