TMI Blog2016 (12) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... r at Annexure ‘D’ can be said to be in breach of principles of natural justice and hence it would be in appropriate case to interfere with the order and to set aside the same, since it is in breach of the principles of natural justice in as much as that the so-called re vised notice dated 11.03.2016 which has been taken into consideration by the assessing authority has not been served nor the appellant has been given any opportunity to meet with the same. The order passed by the learned Single Judge as well as the impugned order for assessment dated 27.04.2016 Annexure ‘D’ are set aside with the further observation that the matter shall stand restored to the file of the office of the Deputy Commissioner, for re-assessment - appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority passed the order at Annexure D . 7. The appellant being aggrieved by the order of assessing authority preferred the petition before the learned Single Judge. However, the learned Single Judge declined to entertain the petition on the ground that there is alternative efficacious remedy and the petition was dismissed. Under the circumstances, the present appeal before this Court. 8. We have heard Mr. Shivayogiswamy, learned Counsel appearing for the appellant and Mr. T.K. Vedamurthy, learned AGA appearing for the respondent. 9. Apart from the other aspects on merits as to whether re-assessment order could be passed or not and as to whether the return filed after expiry of the period of six months could be accepted or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was given to the appellant and hence it can be said that the order of the authority is in breach of principles of natural justice. 14. It is hardly required to be stated that it is true that by way of self-imposed restriction when the alternative remedies are available, this Court in exercise of the power in Article 226 of the Constitution may decline to entertain the petition but such bar of self- imposed restriction may not apply if there is ex facie breach of principles of natural justice. In the present case as observed by us hereinabove, the impugned order at Annexure D can be said to be in breach of principles of natural justice and hence it would be in appropriate case to interfere with the order and to set aside the same, si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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