2024 (6) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enthilkumar Ramamoorthy For the Petitioner : Ms. Aparna Nandakumar For the Respondents : Mr. C. Harsha Raj, Addl. Govt. Pleader(T) ORDER An assessment order dated 29.07.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that she was unaware of proceedings culminating in the impugned assessment order since the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... remand. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner was provided sufficient opportunity to contest the tax demand by issuing an intimation in February 2023, a show cause notice on 26.02.2023 and three reminders thereafter. He also points out that the amounts were correctly mentioned even in the show cause notice. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter iss....