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TMI Blog2018 (10) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... ariharan ORDER The petitioner is aggrieved against the order of the respondent dated 30.05.2017 and the connected proceedings dated 26.02.2018. 2. In respect of assessment year 2015-16, an order of assessment was passed on 30.05.2017 and the said order was put to challenge before this Court in W.P.Nos. 16414 and 16415 of 2017. This Court by an order dated 31.07.2017, disposed those writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of personal hearing as directed by this Court in its earlier order dated 31.07.2017 made in W.P.Nos. 16414 and 16415 of 2017. It is also contended that a fresh issue is raised and dealt with in the impugned order in respect of certain invoices referred to at para 2a of the order, while in fact, no notice of proposal was issued in respect of such issue. 4. On the other hand, the learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f litigation in respect of the very same assessment pertaining to the assessment year 2015-16. It is true that this Court has passed the earlier order while disposing the above writ petitions by giving liberty to the petitioner to file an application under Section 84 of the Act and also with a direction to the respondent to afford an opportunity of personal hearing to the petitioner. 7. Perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case would show that the entire issue was raised by the petitioner before this Court in this writ petition pertains to factual aspects of the matter, which has to be gone into and considered by the next fact finding authority viz., the Appellate Authority. It is for the petitioner to work out their remedy before the Appellate Authority by filing regular appeal, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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