TMI Blog2019 (1) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ther considering the fact that the Assessing Officer imposed penalty, without affording an opportunity of personal hearing, this Court is of the view that interest of both parties will be protected, if the following order is passed in this writ petition by putting the petitioner on some terms - matter is emitted back to the Assessing Officer to redo the assessment - petition allowed by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. It is also contended that personal hearing is also not given to the petitioner, when the Assessing Officer has chosen to impose penalty. 4. It is the case of the petitioner that the notice of proposal was served at a place, where the petitioner has already closed the business and vacated the same. Therefore, it is contended that one more opportunity may be given to the petitioner to put fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artner should have informed the petitioner firm for filing a reply to the notice. This has not been done. Now, the order of assessment is resisted by raising very many grounds on merits. This Court is not inclined to go into the merits of the matter, since the petitioner did not file any reply before the Assessing Officer. 8. Considering the fact that the assessment order was passed based on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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