TMI Blog2017 (10) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ble opportunity to the petitioner before impugned assessment orders were passed. For the above reasons, this Court is inclined to grant relief to the petitioner - petitioners are directed to treat the impugned proceedings as show cause notice and to file their objections - petition allowed by way of remand. - WP.Nos.23389 and 23390 of 2017 WMP.Nos.24492 to 24495 of 2017 - - - Dated:- 7-9-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d both turnovers in a single order. Be that as it may. This Court proceeds to test the correctness of the impugned orders. 4. Though the impugned orders refer to the notice dated 15.12.2016, in the body of the impugned assessment orders, there is no finding recorded by the assessing officer as to on what date the notice was served on the petitioner, whether the petitioner sought time for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the petitioner by threat and coercion by the the Enforcement Wing Officials and the cheques have been dishonoured for want of funds. In any event, the first respondent being the assessing officer of the petitioner cannot be solely guided by the proposal given by the Enforcement Wing Officials, but, can treat such proposal as a basis for issuing revision notice. After issuing revision notice, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms: In the result, the writ petitions are disposed of by directing the writ petitioner to treat the impugned proceedings as show cause notice and to file their objections, within a period of 15 days from the date of the receipt of copy of this order. On receipt of such objections, the first respondent shall afford an opportunity of personal hearing to the petitioner and re-do the assessment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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