2026 (6) TMI 1059

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....dla Venkateswarlu, learned counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents. 2. The impugned proceedings relate to Financial Year 2023-24 in respect of which after the remand by this Court vide common order dated 25.07.2024 in Writ Petition Nos. 18654 and 18766 of 2024, a fresh show cause notice was issued lead....

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....set aside. The matter is restored back in the file of Assessing Officer, who shall give personal hearing to the petitioner on 08.08.2024 at 11:30 A.M. or any other date as per Assessing Officer's convenience. For this purpose, no fresh notice will be required to be issued to the petitioner. The petitioner will be at liberty to raise all possible grounds during personal hearing. 5. The pet....

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....54 of 2024. 6. Learned counsel for the petitioner submits that a reply of the petitioner was not duly considered. Learned counsel for the petitioner further pointed out that in the other connected Writ Petition No. 18766 of 2024 which relates to the Financial Year 2022-23, similar action has been taken by issuance of a fresh show cause notice and an adjudication order passed thereupon conf....

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.... passed by this Court vide common order dated 25.07.2024 in the Writ Petitions referred to hereinabove, the Assessing Officer was obliged to adjudicate on the show cause notice after giving a personal hearing to the petitioner and upon consideration of any reply furnished by him. The course adopted by the Assessing Officer to issue a second show cause notice without carrying out the adjudication p....