TMI Blog2018 (10) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. However, the reason for not filing the reply within the time is explained in the affidavit filed in support of the writ petition, by stating that during the relevant time, the Managing Director/Designated Partner was suffering from advance stage of cancer and her only son viz., other Director/Designated Partner, who was actually in-charge of the business and over all management, was totally p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition allowed by way of remand. - W.P.No.26080 of 2018 And W.M.P.No.30308 of 2018 - - - Dated:- 4-10-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.S.Subramaniam For the Respondent : Mrs.G.Dhana Madhri, Government Advocate (Tax) ORDER Mrs. G. Dhana Madhri, learned Government Advocate takes notice for the respondent. By consent of the parties, this writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Government Advocate submitted that when the second notice was issued, the petitioner has not filed their reply and therefore, the Assessing Officer cannot be found fault with in completing the assessment, based on the reply already filed. 5. It is seen that in respect of the subject matter assessment order, the Assessing Officer issued the first notice of proposal on 05.10.2017 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ailing mother, as a result of which the petitioner was unable to file the reply/objections to the notice of proposal. In support of such contention, the petitioner has placed the PET-CT report pertaining to the ailing Managing Director. Therefore, it is evident that the petitioner was reasonably prevented from making the reply to the second notice dated 14.11.2017 in time and therefore, such no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of this order. (b) On receipt of such reply, the Assessing Officer shall intimate the date of personal hearing to the petitioner. (c) On completion of such personal hearing, the Assessing Officer shall pass fresh orders on merits and in accordance with law, within a period of four weeks thereafter. It is made clear that this Court is not expressing any view on the merits of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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