TMI Blog2019 (10) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... when the objections were filed before another officer - objections are over ruled by single line observation that they are not acceptable - HELD THAT:- It is seen that the previous Assessing Officer issued notices of proposal to the petitioner on 28.11.2016 and 13.04.2017. It is further seen that the petitioner filed their detailed reply on 06.01.2017 and 24.04.2017. The Assessment Orders referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving an opportunity of personal hearing to the petitioner and also by considering the objections already filed by them on 06.01.2017 and 24.04.2017 - Petition allowed by way of remand. - W.P. Nos. 27163, 27165 & 27167 of 2019 and W.M.P. Nos. 26551, 26553 & 26556 of 2019 - - - Dated:- 25-10-2019 - THE HONOURABLE MR. JUSTICE K. RAVICHANDRABAABU For the Petitioner : Mr.P.Rajkumar For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions and giving independent findings and reasonings on those objections. 4. Mr.P.Rajkumar, learned counsel appearing for the petitioner, reiterated the above contentions. 5. Mr. Mohammed Sheffiq, learned Special Government Pleader appearing for the respondent though submitted that the Assessing Officer has referred to the objections filed by the petitioner, is not disputing the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e passed without discussing any of the objections raised by the petitioner and giving independent reasonings and findings on those objections. 8. Therefore, this Court is satisfied to set aside the impugned order only for the purpose of remitting the matter back to the Assessing Officer to redo the assessment after giving an opportunity of personal hearing to the petitioner and also by consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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