TMI Blog2024 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.01.2023. Therefore, the arguments advanced on behalf of the petitioner that there was violation of principles of natural justice cannot be countenanced. Therefore, the impugned Assessment Order passed by the respondent does not warrant interference. Therefore, these Writ Petitions are liable to be dismissed and are accordingly dismissed. However, liberty is given to the petitioner to file a statutory appeal against the impugned Assessment Orders before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. Consequently, connected Writ Miscellaneous Petitions are closed. - Honourable Mr. Justice C.Saravanan For the Petitioner : Mr.R.V.Easwar Senior Counsel for Mr.Adithya Reddy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut affording an opportunity of personal hearing, which the petitioner has specifically sought in its reply dated 23.09.2022. The said reply was uploaded and acknowledged on the same day. The aforesaid reply also finds reference at Paragraph 4.2 of the impugned order of assessment. 4. Learned Senior Standing Counsel would, fairly, not dispute the position that the procedure set out for completion of assessment in terms of Section 144B of the Act requires that the assessee be heard in person specifically in a situation, such as the present, where the assessee has sought an opportunity of personal hearing. 5. Thus, on this short ground, order of assessment dated 26.09.2022 is set aside. The assessee shall be sent a link for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Senior Counsel for the petitioner by producing the video recording of the personal hearing. 10. I have considered the arguments advanced by the learned Senior Counsel for the petitioner and the learned Senior Panel Counsel for the respondent. 11. The submission of the petitioner touching on merits of the case is regarding the accounting practice adopted in their book of accounts, cannot be examined under Article 226 of the Constitution of India. The jurisdiction of this Court cannot be invoked to circumvent the alternate remedy before the Appellate Commissioner as the petitioner has an alternate remedy against the impugned Assessment Order. 12. The only ground on which the impugned Assessment Order can be interfered only if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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