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2021 (11) TMI 437 - ALLAHABAD HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - reasons for the conclusions drawn, missing in the impugned order - principles of natural justice - HELD THAT:- It has to be accepted in law that the impugned order does not contain reasons. This conclusion is being drawn as unless the complete copy of the order containing the reasons is served on the petitioner/assessee, he may never have any right to challenge the same before any forum including the appellate forum. The fact that the Assessing Officer may have available to it another copy of the same order which may contain reasons therefor, may be of no help to the Revenue Authority as such copy of the order has not been served on the petitioner/assessee. Therefore, it cannot be relied upon to any extent. The order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect namely reasons for the conclusions drawn therein - matter remitted to the Assessing Officer who shall now issue a fresh notice to the petitioner and supply all adverse material (relied against the petitioner) alongwith such notice - Petition allowed by way of remand.
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