9911796707
TMI Blog2019 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. 2. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 3. Writ petitioner is a Partnership Firm engaged in the business of production and distribution of Motion Pictures. Writ petitioner filed his return for Assessment Years 2008-2009 and 2009-2010 [hereinafter 'said AYs' for brevity]. Assessments were made and demand notices were issued. To be noted, assessments were made under Section 143(3) of 'Income Tax Act, 1961'[hereinafter 'IT Act' for brevity]. 4. Considering the narrow scope on which the instant writ petitions now turn, it may not be necessary to advert to the details of the returns and assessments. Suffice to say that the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders that notice of hearing was sent to the writ petitioner, but the same was returned unserved. This according to the impugned orders was on 19.02.2019. Though it is mentioned in impugned orders that notices remained unserved, it has also been recorded in the impugned orders that an adjournment was sought on 08.03.2019. Learned Revenue counsel, pointing out this aspect of the matter, submitted that it cannot be gainsaid that the writ petitioner has not been given an opportunity as the writ petitioner has sought adjournment. However, the writ petitioner contends that the notices said to have been sent regarding personal hearing were never served on the writ petitioner and therefore, contentions to the contrary are untenable. 8. In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. c) Writ petitioner assessee shall pay costs of Rs. 10,000/- [Rupees Ten thousands only] in each of the writ petitions [Rupees Twenty Thousands in all, this being a common order] to Blue Cross of India, No.72, Velacherry Road, Guindy, Chennai - 32 within a fortnight from today i.e., on or before 12.08.2019. d) The personal hearing is fixed by consent between the parties on 22.08.2019 (Thursday) in the office of the 1st respondent at 12.00 Noon. However, it is open to the 1st respondent to adjourn the hearing (if it becomes necessary) interalia by exercising his powers under Sub Section 3 of Section 250 of IT Act. e) If the writ petitioner does not pay the costs imposed, that would be the end of the matter and the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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