2024 (9) TMI 886

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....nd Associates For the R1: Mrs.K.Vasanthamala, Government Advocate COMMON ORDER By these two writ petitions, assessment orders pertaining to two distinct assessment periods are challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the orders impugned here....

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....r was preceded by a show cause notice and that, therefore, the petitioner had sufficient opportunity to contest the tax demand. 5. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file objections or participate in the personal hearing. The petitioner has asserted that he would be in a position to explain the discrepancy between the....