2025 (5) TMI 1960

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.... Abhiseek R For the Respondent : Mr. V. Mahalingam, Senior Standing counsel ORDER This writ petition has been filed challenging the impugned order dated 01.03.2025 passed by the respondent. 2. Mr. V. Mahalingam, learned Senior Standing counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage its....

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....medical condition of the petitioner's Authorised Representative, they were not in a position to appear before the respondent. Under these circumstances, the impugned order came to be passed by the respondent in violation of principles of natural justice. 4. On the other hand, the learned Senior Standing counsel appearing for the respondent would submit that all the notices were duly issued ....

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....r reply or to appear before the respondent for personal hearing. The aforesaid medical condition of the petitioner's Authorised Representative was duly brought to the knowledge of the Assessing Officer. 7. Upon considering the submissions made by the petitioner, this Court is of the view that the reason assigned, for non-filing of reply to the show cause notices issued by the respondent, ap....