2025 (7) TMI 1632

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....ned advocate Mr. Jaimin Gandhi for the petitioner, in compliance of the order dated 26.06.2025, submitted that the affidavit of undertaking of the petitioner's willingness to deposit Rs.5 lakhs within one month is filed on 09.07.2025. It was submitted that the petitioner shall deposit Rs. 5 lakhs with the respondent and the respondent may re-consider giving an opportunity to the petitioner to make submissions and thereafter pass a fresh De-novo order. 3. This petition is filed under Articles 226 and 227 of the Constitution of India on the grounds that there is a breach of principles of natural justice in passing the impugned Assessment Order dated 'Nil'. 3.1 The petitioner started business operations at Ahmedabad and obtained registration....

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....e Chartered Accountant in September 2023 and instructed to do the needful. The petitioner, thereafter, by a letter dated 27.09.2023, requested the respondent to provide a copy of the Assessment Order. The petitioner, thereafter, did not receive any reply or intimation from the Chartered-Accountant and therefore, the petitioner started searching for an alternative advocate / Chartered-Accountant and ultimately the petitioner could find learned advocate Mr. Jaimin Gandhi for doing the needful. 3.5 Accordingly, the petitioner appointed Mr. Jaimin Gandhi and filed an application on 30.08.2024 seeking certified copy of the Assessment Order. The petitioner, thereafter, has preferred this petition with the following prayers: "(A) The Hon'ble Co....

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.... the petitioner has migrated out of India since 2021, and therefore, was not made aware about any notices or impugned Assessment Order at any point of time. This fact is evident from the letters written by the advocate of the petitioner which are placed on record at page Nos. 49 and 50. As the certified copy of the Assessment Order was obtained by the advocate of the petitioner only in the month of January 2025, which is evident from the record that the petitioner was not aware about the impugned order nor was served with the notice of hearing. 6.1 It is also apparent now that the petitioner has shown the willingness to deposit Rs. 5 lakhs to show her bona fides and to co-operate with the assessment proceedings if the impugned Assessment O....