2024 (9) TMI 814

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....vocate (Tax). (for R1) ORDER An order in original dated 10.10.2023 is challenged on the ground of breach of principles of natural justice. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned order until the petitioner was informed that his bank account was frozen, the present writ petition is filed. 3. Learned counsel for the petitioner submits that the t....

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....ers offering personal hearing. 5. On perusal of the impugned order, it is evident that such order confirmed the tax proposal only on the ground that the petitioner filed the returns belatedly. Such finding was recorded because the petitioner did not reply to the show cause notice or attend the personal hearing. In these circumstances, albeit by putting the petitioner on terms, it is just and nece....