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2015 (9) TMI 777 - KERLA HIGH COURT

2015 (9) TMI 777 - KERLA HIGH COURT - TMI - Documents not averted before assessment Petitioner challenging assessment order on grounds that even though petitioner has given reply and also produced relevant documents, none of documents were adverted before completion of assessment Petitioner also sought for personal hearing in objection and he was also not afforded with such opportunity Held that:- assessing authority ought to have given such opportunity to petitioner before completion of p .....

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also produced relevant documents, none of the documents were adverted before completion of the assessment. The petitioner also submits that he has sought for personal hearing in the objection and he was also not afforded with such an opportunity. 2. In Ext.P6 order it is noticed as follows : "The above notice was duly served to the dealer on 6-11-14. But the assessee has not filed any reply to disprove the proposals made in the notice dated 18-10-14. On going through the reply filed it was .....

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