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2019 (10) TMI 39 - HC - VAT and Sales TaxValidity of assessment order - assessment year 2014-15 and 2015-16 - grievance of the petitioners in these writ petitions is that the impugned order of assessment was passed in each case without considering the objections filed by the petitioners in response to the notice of proposal - violation of principles of natural justice - HELD THAT:- The Assessing Officer has not referred to the objections filed by the petitioners dated 31.05.2019. Perusal of the objections filed by the petitioners, which is placed in the typed set of papers, would show that the petitioner made a detailed objection against the proposal. The Assessing Officer has not even referred to the said objections filed by the petitioners in the impugned orders of assessment. Therefore, it is evident that the impugned orders were passed totally by ignoring the objections raised by the petitioners and thus, it violates the principles of natural justice. The matter is remitted back to the Assessing Officer to redo the assessment after considering the objections raised by the petitioners and pass orders on merits and in accordance with law - Petition allowed by way of remand.
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