TMI Blog2019 (1) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The notices issued to the petitioner on 27.09.2018 has only indicated that the petitioner can appear before the Assessing Officer within 15 days from the date of receipt of the said notices. This Court has already found that such course of providing an opportunity of personal hearing is not an effective personal hearing, since such hearing should be done only after receipt of the reply. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The petitioner is aggrieved against the orders of assessment passed in respect of assessment years 2013-2014, 2015-2016 2016- 2017. 3. The grievance of the petitioner before this Court as against the orders of assessment is that the same were passed in violation of principles of natural justice, since the Assessing Officer, apart from not considering the reply submitted by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, there is every presumption that the said orders would have been passed after the receipt of the reply. 5. On the other hand, the learned Government Advocate contended that since the petitioner failed to furnish the replies to the notices of proposal within the time stipulated, the Assessing Officer is left with no other option, except to pass the orders of assessment. However, she is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appear before the Assessing Officer within 15 days from the date of receipt of the said notices. This Court has already found that such course of providing an opportunity of personal hearing is not an effective personal hearing, since such hearing should be done only after receipt of the reply. Therefore, I find that the Assessing Officer has failed to provide opportunity of personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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