2024 (9) TMI 748

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....s) ORDER By this writ petition, order in relation to assessment period 2018-19 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. 2. The petitioner received an intimation dated 07.09.2023. This was followed by a show cause notice dated 19.10.2023. Upon receipt of personal hearing notice dated 21.11.2023, the petitioner replied reques....

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....d tax demand as a condition for remand. 4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He points out that the proposed tax liability was communicated to the petitioner as early as in September 2023. He further submits that the petitioner had the opportunity to respond on merits from September 2023 until February 2024. He also points out that pe....

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....the tax demand on merits, albeit by putting the petitioner on terms. 6. For reasons set out above, the impugned order is set a side and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to sub....