2014 (9) TMI 908

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..... : Mr. A. R. Jayaprathap Additional Government Pleader (Taxes) ORDER The short ground on which the petitioner has come up with the above writ petitions is that without adequate opportunity of hearing, the first respondent has passed the revised orders of assessment in respect of the assessment years 2009-2010, 2010-2011 and 2011-2012. 2. Heard Mr.Lakshmikumaran, learned counsel appearing for the .....

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..... e for personal hearing as 17.04.2014. Admittedly, a representative of the petitioner attended the personal hearing on 17.04.2014 and sought time till 23.04.2014. The first respondent could have either accepted or rejected the request. Instead, the first respondent passed orders on 09.05.2014. Therefore, the impugned orders cannot be taken to have been passed after affording adequate opportunity as .....

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