TaxTMI 
TaxTMI 
2016 (4) TMI 1472
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....hed. Mr. Bhaskar Sen, learned senior advocate appearing for the petitioner has submitted that, the impugned order is vitiated by the breach of the principles of natural justice. The petitioner was not afforded a reasonable opportunity to present his case. Notice of the hearing of the proceedings was not served on him. He was not heard prior to the impugned order being passed. The petitioner was unwell and was hospitalised continuously from January 27, 2003 to June 4, 2004 and again from June 8, 2004 to December 21, 2004. In support of such contention he has relied upon paragraph 7 of the supplementary affidavit affirmed on behalf of the petitioner on May 19, 2005. He has relied upon a medical report dated May 2, 2003 as well as two other d....
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....er claims to be an interim reply. The impugned order dated December 13, 2004 shows that the proceedings were fixed and taken up for hearing on November 11, 2003; November 27, 2003; November 26, 2004; September 29, 2004; October 27, 2004 and November 19, 2004. The hearing therefore took place for over a period of time spanning from November 11, 2003 to November 19, 2004. Hearing commenced after two years from the date of the reply to the show cause. The petitioner claims that he was not served notice of the hearing for the final date. The petitioner admits to have received notices of the earlier dates of hearing in paragraph 10 of the writ petition. In support of the contention that notice of hearing was not served upon the petitioner, re....
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....4, 2004 and again from June 8, 2004 to December 21, 2004. The medical report also does not assist the petitioner. The medical report apparently is dated May 2, 2003. It finds that the petitioner was declared fit for discharge from a cardiological view point. The petitioner has, therefore, knowing fully well of the pendency of the proceedings has sought to take shelter under a so-called medical ground. The documents do not support the claim of the petitioner. The petitioner had knowledge of the proceedings. The petitioner chose not to participate in the proceedings. In such circumstances, I am not in a position to accept the contention on behalf of the petitioner that no notice of the proceedings or of the date of hearing of the proceeding....