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TMI Blog2018 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... amom and an assessee on the file of the second respondent herein. For the subject assessment year, ie., 2009-10, they had filed their returns, in time, which was also accepted and approved. Such being so, based on an inspection report, the second respondent has issued a notice dated 16.09.2015, citing some discrepancies, thereby, proposed to revise the assessment. According to the petitioner, though they had filed their reply cum objections dated 04.12.2015 & 07.12.2015, without considering the same, the order impugned came to be passed. 3. Learned Counsel for the petitioner would submit that they are challenging the order impugned on more than one grounds. Firstly, the transaction involved in the present case is a inter state transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has preferred the present writ petition. He would further submit that followed by the notice dated 16.09.2015, the authorities had issued another urgent notice dated 24.05.2018, granting an opportunity of personal hearing to the petitioner. Therefore, it cannot be said that principles of natural justice has been violated and thence, he prays for dismissal. 6. Heard the learned Counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 7. Perusal of record shows that the petitioner was issued with an urgent notice dated 24.05.2018, directing them to appear for personal hearing on 30.05.2018. But, it is not stated by any of the parties that whether such an opportunity was availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record the reasons for such holding. The Hon'ble Supreme Court in the case of Mahabir Prasad Santosh Kumar vs. State of U.P., reported in (1970) 1 SCC 764 held that merely giving an opportunity of hearing is not enough and further pointed out that where the order is subject to appeal, the necessity to record reason is even greater. Recording of reasons in support of a decision on a disputed claim ensure that the decision is not a result of caprice, whim or fancy, but was arrived at after considering the relevant law and that the decision was just. 10. Admittedly, factual disputes have to necessarily be agitated before the appropriate authority, as rightly contended by the learned Additional Government Pleader. But, the order impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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