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2022 (2) TMI 856 - BOMBAY HIGH COURTViolation of principles of natural justice - grant of personal hearing to the Petitioner or not - ex parte Order finalizing the assessment or not - period from 01.04.2011 to 31.03.2012 - HELD THAT:- The notice of hearing was issued on 28 May 2021 calling upon the Petitioner to remain present on 31 May 2021 at 11.00 a.m. The Petitioner requested for time. On 7 June 2021, the Respondents issued another notice and intimated the Petitioner to remain present on 8 June 2021 and 10 June 2021 at 12.00 noon (wrongly mentioned as 12.00 a.m.). The Petitioner applied for adjournment again on the ground that the notice was short notice). The Respondents ought to have given reasonable time to the Petitioner to remain present at the time of assessment. The notices issued by the Respondents further indicate that the first notice was issued after a long gap but a short notice, whereas the second notice was issued to remain present within 48 hours or less - action on the part of the Respondents in not issuing notice granting reasonable time to the Petitioner to remain present and passing ex parte Order is passed in gross violation of principle of natural justice. The proceedings are restored to file before the Respondent No.2 - The Writ Petition is allowed.
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