2026 (5) TMI 964

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....AV For the Petitioner: (By Sri. Jagadishchandra Kamath K., Advocate). For the Respondents: (By Smt. Jyothi M. Maradi, HCGP). ORDER Petitioner has called in question the validity of the impugned order dated 15.10.2025 at Annexure A. 2. Annexure-A is the order of the appellate authority whereby the appeal came to be rejected upholding the assessment order. 3. Learned counsel for th....

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....for the petitioner to place material on record. 4. Learned High Court Government Pleader submits that the notices are normally served according to available modes and the assessment order passed which is contented to be an ex-parte order is a result of lapse on the part of the petitioner and solely attributable to the lack of diligence of the petitioner. It is further submitted that the notices....

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....at Annexure-A1, it is noticed that the order is admittedly an ex-parte order as is evident from the observations made in the order. No doubt, the HCGP has strenuously contented that the petitioner has not made out a reply and is solely responsible for the order being passed without reply. However, it would be appropriate noticing the consequences that would visit the petitioner as well as noticing....