2024 (9) TMI 1145

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....N.C.Kaushik, Additional Government Pleader (T) ORDER By these two writ petitions, orders pertaining to the assessment period 2017-2018 are challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that there was a change in management of the petitioner company and that the new management took over on 01.01.2024. As a consequence of such change in management,....

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....firmed because the petitioner failed to respond to either the intimation or the show cause notice. 5. On examining the orders impugned herein, it is clear that the petitioner failed to respond either to the intimation or to the show cause notice. A change in management does not justify the failure to respond to the show cause notice. On examining the impugned order, it is evident that discrepanci....