2024 (6) TMI 1238

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....MAR RAMAMOORTHY, J. For Petitioner : Mr. S. Raveekumar for Mr. M. Hariharan For R1 : Mr. T.N.C. Kaushik, Additional Government Pleader (T) ORDER In both these writ petitions, assessment orders dated 24.11.2023 are assailed primarily on the ground of breach of principles of natural justice. 2. The petitioner asserts that he became aware of the impugned proceedings only upon the petit....

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.... petitioner was provided sufficient opportunity in as much as the impugned assessment orders were preceded by an intimation and a show cause notice. He also points out that personal hearings were offered to the petitioner on at least three dates. 5. The documents on record reveal that proceedings were initiated pursuant to a notice in Form ASMT-10 in November 2020. Thereafter, the intimation wa....

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.... For reasons set out above, the impugned orders are quashed and these matters are remanded to the assessing officer for reconsideration. The petitioner is permitted to submit a reply to the show cause notice within a maximum period of 15 days from the date of receipt of a copy of this order along with the remittance of 10% of the disputed tax demand under each assessment order. Upon receipt thereo....