2025 (5) TMI 758

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.... i/b, Mr Sriram Sridharan,. For the Respondent: Dr. Dhanlakshmi Iyer,. PC:- PER M. S. SONAK, J 1. Heard learned Counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. 3. The Petitioner challenges the assessment order dated 6 March 2025 and the consequential penalty and demand notices da....

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....hearing, possibly due to technical glitches in the system. Therefore, there is no point in postponing this matter any further. 7. Records show that the Petitioner was issued a show cause notice on 24 February 2025 and filed a reply within the indicated timeline. Along with the reply, the Petitioner also sought a personal hearing. The Petitioner was referred to a process by which the Petitioner ....

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....s grievance but was referred to further agencies. The Petitioner was informed that the technical glitches would be resolved and a rehearing would be scheduled. However, instead of rescheduling the personal hearing, the impugned assessment order dated 6 March 2025 concluded the assessment. Based on the impugned assessment order, show cause notices for penalty and demand notices were also issued. ....

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....d to the 1st respondent for fresh consideration after granting the petitioner opportunity for a personal hearing. 13. The 1st Respondent must pass the fresh assessment order within three months from the date of uploading this order. If this is done, learned Counsel for the Petitioner agrees not to raise the limitation issue. 14. We remit the matter to the 1st Respondent for passing a fresh a....