TMI Blog2011 (1) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... en grave prejudice caused to the petitioner on account of the impugned order, respondent is directed to re-consider the matter by giving an opportunity to the petitioner to submit the documents on which it places reliance and also give a personal hearing to a petitioner, writ petition set aside, time for making of the draft assessment order based on the order to be passed by the second respondent is accordingly extended. Writ Petition is disposed of - W.P. No. 41439/2010 (T.IT) - - - Dated:- 7-1-2011 - B.V. Nagarathna, J. JUDGMENT B.V. Nagarathna, J 1. In this writ petition, the petitioner has sought quashing of the order dated 24.9.2010 produced at Annexures 'H' by contending that sufficient opportunity was not given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though sufficient opportunity was given for filing documents and to file the submission request for further time by the petitioner was not acceded and that the order was passed on the submission and the details available in the file and that as a result the second respondent has not considered the material which was available on record in its proper perspective since there was no hearing given and also the documents which were to be produced and for which time was sought was also not granted and as a result there has been grave prejudice caused to the petitioner on account of the impugned order. Hence, the order dated 24.9.2010 is challenged by contending that an opportunity to be given to the petitioner to put forth its case before the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an alternative remedy for challenging the same before the said authority and hence, the writ petition is devoid of merit and the same may be dismissed. 8. Having considered the rival contentions of the parties and on perusal of the order dated 24.9.2010, it is apparent that only part information was made available to the concerned authority i.e., the second respondent by the petitioner and also time was sought for furnishing the rest of the documents. It is seen that the said accommodation was sought till April 2010 but extension of time was not granted and neither was an opportunity for personal hearing granted. But however, till September 2010 no order was passed by the authority. It is noticed that the authority has no doubt recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r respective Counsel, the matter could be taken up by the concerned authority on 27.1.2011, the petitioner to appear before the second respondent on the said date. The second respondent is at liberty to fix the date for furnishing of the documents if not submitted by the petitioner by then as well as the date for hearing the petitioner and, accordingly pass orders within a period of one month from 27.1.2011. 10. In view of this order, the draft assessment order dated 2.12.2010, which is filed along with a memo today made pursuant to the order impugned in this writ petition dated 24.9.2010 is also set aside. The concerned assessing officer would consider the passing of the draft assessment order based on the order to be passed by the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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