2026 (2) TMI 1088

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....tioner in both W.Ps : Mr. R. Swarnavel For the Respondent in both W.Ps : Mr. A.P. Srinivas Senior Standing Counsel and Mr. A.N.R. Jayaprathap Junior Standing Counsel COMMON ORDER By this common order, both these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the Assessment Order dated 24.12.2022 passed under Section 143(3) and the conseq....

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.... it is humbly prayed to drop the proceedings so initiated in its entirety with consequential relief to NIHA. b) We wish to be heard in person or through our legal representative before the Show Cause Notice is finally adjudicated or an adverse decision is contemplated. c) We further request your good office to kindly provide us an opportunity to cross examine the parties on whose....

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....tion has to be made has not been mentioned. In the absence of these it was not possible for this office to consider such requests. This is yet another diversionary tactic from addressing the evidences gathered during the course of search." 7. The case of the petitioner is that despite the petitioner asking for relevant explanation and statements, neither the documents were provided nor the peti....

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....ed. 11. However, considering the fact that the petitioner is imposed with a huge tax liability, the impugned orders are quashed and the case is remitted back to the respondent to pass a fresh order. Further, one more opportunity is granted to the petitioner to apply for the relevant documents and to file a proper reply to the notices that preceded the impugned orders within the time to be fixed....