TMI Blog2017 (10) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... gned assessment orders have been passed based on mismatch, as culled out from the official website and on the alleged ground that the petitioner has effected purchases from registration certificate cancelled dealers, this is a case where the respondent should have furnished all details and given the assessee, adequate opportunity to file their objections - this Court is satisfied that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment orders for the years 2014-2015 and 2015-2016. The main ground on which the impugned orders have been challenged is on the ground that it violates the principles of natural justice. On receipt of prerevision notices dated 07.04.2017, the petitioner submitted a letter dated 12.06.2017 to the Assessing Officer requesting for adjournment. However, without taking into consideration the said rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are in violation of principles of natural justice. 4. In the result, the Writ Petitions are allowed. The impugned orders are set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to furnish all the relevant details based on which revision of assessment is proposed within a period of 15 days from the date of receipt of copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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