TMI Blog2017 (12) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... esentation was received in the office of the respondent on 21.09.2017 as seen from the postal acknowledgement card and the respondent could have granted time - HELD THAT:- This Court is of the view that one more opportunity may be granted to the petitioner to go before the Assessing Officer, more so, when the proposed revision of assessment is based upon the materials culled out from the official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice dated 16.08.2017. The petitioner cannot raise such a ground because the petitioner did not respond to the revision notice dated 16.08.2017. The petitioner's case is that they sent a representation dated 20.09.2017 by registered post requesting for time and such representation was received in the office of the respondent on 21.09.2017 as seen from the postal acknowledgement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve years as show cause notice and submit their objections within a period of fifteen days therefrom. On receipt of the objections, the respondent is directed to afford an opportunity of personal hearing to the petitioner and re-do the assessment in accordance with law. It is needless to add that the benefit of this order will not enure to the petitioner if the petitioner fails to comply with the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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