2024 (6) TMI 951

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Murali For the Respondent : Mrs. K. Vasanthamala, Govt. Adv. (T) COMMON ORDER By these two writ petitions, orders in original dated 10.07.2023 in respect of assessment period 2019-2020 and 2021-2022, respectively, are challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had entrusted compl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, accepts notice for the respondent. She submits that the impugned order was preceded by a notice in Form ASMT 10 and by a show cause notice. Therefore, she contends that principles of natural justice were complied with. 5. On examining the impugned orders, it is evident that the tax proposal was confirmed because the petitioner did not file written objections or attend the personal hear....