2024 (12) TMI 1632

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.... Petitioner : Himanshu Singh. For the Respondent : Gaurav Mahajan. ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated December 29, 2022 passed under Section 73 of the Finance Act, 1994 by the respondent No. 1/Assistant Commissio....

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...., it has been submitted, such an order may not stand. 10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authori....