TMI Blog2016 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order dated 19.08.2015, which would clearly demonstrate that no pre-assessment notice was served on the petitioner before passing the assessment order for the year in question. Therefore, in my considered view, the impugned order is in violation of the principles of natural justice. Therefore, the impugned order is liable to be set aside. - Petition disposed of - W. P. No. 32083 of 2015, M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submit their objections along with documentary evidence with regard to the purchases made. On receipt of the same, the petitioner approached the second respondent with documentary evidence along with reply as directed. However, the second respondent by proceedings dated 19.08.2015 passed an assessment order for the year in question without considering the reply and imposed tax and also penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent passed the impugned order and therefore, no interference is required for the same. 5. Heard both sides and perused the materials available on record. 6. It is the specific case of the petitioner that for the assessment year 2014-15, no pre-assessment notice was served on the petitioner. Whereas, the respondents claimed that a notice was issued to the petitioner. However, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner within two weeks from the date of receipt of a copy of this order. On receipt of the same, the petitioner is directed to file their objections within two weeks thereafter. On filing such objections, the assessing officer shall consider the same and pass fresh assessment order on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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