2024 (9) TMI 986

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....r. T.N.C.Kaushik, Additional Government Pleader (T) COMMON ORDER By these two writ petitions, orders dated 17.03.2023 pertaining to assessment periods 2018-2019 and 2019-2020 are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned orders because the show cause notice and assessment order were uploaded on the "View Additional Notices and Orders" t....

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....ents of Rs.88,028/- & 3,05,551/-, respectively. The impugned orders relate only to interest. In these circumstances, it is just and appropriate that the petitioner be provided an opportunity to contest the interest liability on merits. 5. Therefore, the orders impugned herein dated 17.03.2023 are set aside and the matters are remanded to the respondent for reconsideration. The petitioner is permi....