TMI Blog2019 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, which are stated as the first time in the impugned order. Therefore, the very order of assessment passed based on those two reasons, is in violation of principles of natural justice, since no notice of proposal was issued to the petitioner stating those reasons for imposing tax. Further, it is seen that the said notice of proposal does not indicate that the Assessing Officer has proposed to impose penalty as well. In the absence of such notice, the Assessing Officer passed the impugned order of assessment imposing penalty also at the rate of 150% - the imposition of penalty without any notice of proposal to that effect, violates the principles of natural justice and consequently, cannot be sustained. Above all, no personal hearing w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice. c) The second notice of proposal dated 28.12.2015 issued to the petitioner was not at all referred to in the impugned proceedings, for which, the petitioner has already filed a reply dated 18.01.2016. d) The impugned order was not at all served on the petitioner, even though it was made on 24.11.2016. 4. The learned counsel appearing for the petitioner reiterated the above contentions, after inviting this Court's attention to the relevant proceedings viz., the notice dated 22.11.2013, the reply dated 24.12.2013, further notice dated 28.12.2015, the reply dated 18.01.2016 and the impugned order dated 24.11.2016. 5. The learned Government Advocate appearing for the respondent submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and figures in the tabular column without stating those two reasons, which are stated as the first time in the impugned order. Therefore, I find that the very order of assessment passed based on those two reasons, is in violation of principles of natural justice, since no notice of proposal was issued to the petitioner stating those reasons for imposing tax. Further, it is seen that the said notice of proposal does not indicate that the Assessing Officer has proposed to impose penalty as well. In the absence of such notice, the Assessing Officer passed the impugned order of assessment imposing penalty also at the rate of 150%. Therefore, the imposition of penalty without any notice of proposal to that effect, violates the principl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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