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2006 (3) TMI 128 - HC - Income TaxNotice or requisition served on the person - No opportunity given to produce evidence - effect of non-service of notice on the proceedings or action taken in pursuance of such notice? - HELD THAT:- In this case, as pointed, proper notice has not been served on the petitioner to enable him to effectively participate in the assessment proceedings and put forth its objections. In such circumstances, it is not proper to ask the petitioner to take recourse to alternative remedy of appeal. When the facts of this case clearly shows that there is failure of principles of natural justice and the petitioner has made out a strong case, I am of the considered view that this court should invoke the extraordinary jurisdiction under article 226 of the Constitution of India. Accordingly, without going into the merits of the case on the sole ground that no proper notice has been served on the petitioner before passing the impugned proceedings and there is failure of the principles of natural justice, the impugned proceedings of the respondent is quashed and the writ petition is allowed. The petitioner is directed to file its further objections, if any, before the first respondent, within a period of four weeks from the date of receipt of a copy of this order and on receipt of such further objections, the first respondent shall give an opportunity of hearing to the petitioner and pass orders of assessment in accordance with law and on the merits as expeditiously as possible. It is to be noted that this court has not expressed any opinion on the merits of this case and the first respondent is at liberty to pass orders without being in any way influenced by anything said in this order. Thus, this writ petition is allowed.
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