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TMI Blog2019 (4) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, mainly on the ground that objections raised against the pre-assessment notice was not adverted to in a proper manner and the assessing authority had failed to give any reasoning for discarding the contentions raised in the objections. 2. The learned Single Judge, while dismissing the writ petition, observed that, if the grievance of the petitioner is that the assessing authority had not considered the objections in its proper perspective, the same is an aspect of adjudication or lack of adjudication on merits and that it will not amount to violation of the principles of natural justice. It was found that, since the petitioner has got an effective alternate remedy by way of appeal. The petitioner was permitted to seek the appellate reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, which is lacking in the case at hand. 4. We are of the considered opinion that the non consideration of the objections will definitely vitiate the order of assessment. It is not a case as if the assessee had failed to submit any objections. When the assessment authority had accepted the objections and reproduced the contentions thereof, it is obligatory on the part of the authority to consider those objections on merits and to state sufficient reasons for repelling those contentions. It is not a question of violating principles of natural justice; but it is a question which go deep into the sustainability of the assessment itself. 5. A further contention raised by the appellant is that no opportunity of personal hearing was afforded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant had made a specific request in Ext.P2 objections for affording an opportunity for personal hearing. 7. The learned Judge had declined interference by observing that there exists an efficacious alternate remedy by way of appeal. But we are of the opinion that, even if such a remedy is invoked by the appellant, the appellate authority will not be in a position to confirm the order of assessment, because of the infirmities pointed out as above. In case the appellate authority is going to consider the merits of the objections raised by the assessee for the first time and arriving at conclusions on the same, that will result in denying an appellate remedy, at least in one stage, to the assessee. 8. Under the above mentioned circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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