TMI Blog2017 (6) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering all these aspects and considering the very fact that the imposition of penalty was passed in violation of principles of natural justice, the Assessing Officer has to re-do the assessment in respect of all the three assessment years, after giving an opportunity of personal hearing to the petitioner - appeal allowed by way of remand. - Writ Petition Nos.397 to 399 of 2017, W.M.P.Nos.425 to 427 of 2017 - - - Dated:- 19-6-2017 - K. Ravichandrabaabu, J. For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.K.Venkatesh ORDER The petitioner is aggrieved by the orders of assessment passed in respect of the assessment years 2013-2014, 2014-2015 and 2015-2016. By consent of the parties, these main writ petitions t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer has rightly imposed the tax liability and interest payment, after issuing notice of proposal. However, he fairly submitted that insofar as the assessment years 2013-2014 and 2014-2015, the Assessing Officer has not issued any notice proposing to impose penalty. Insofar as the assessment year 2015-2016 is concerned, the learned Government Advocate submitted that the notice of proposal contains the penalty clause and therefore, the petitioner cannot have any grievance. 4. Heard both sides. 5. The dispute between the parties is in respect of three assessment years viz., 2013-2014, 2014-2015 and 2015-2016. It is not in dispute that in respect of the assessment years 2013-2014 and 2014-2015, the notice of proposal did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how they are justified in making such contention. In this case, the Assessing Officer has not given such opportunity. Therefore, considering all these aspects and considering the very fact that the imposition of penalty was passed in violation of principles of natural justice, I am of the view that the Assessing Officer has to re-do the assessment in respect of all the three assessment years, after giving an opportunity of personal hearing to the petitioner and considering their objections raised already. Accordingly, these writ petitions are allowed and the impugned orders of assessment are set aside. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment, after giving 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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