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2019 (9) TMI 572

..... :- Admittedly, the Assessee has sought for time to file their objection through their letter dated 15.03.2019. Such communication was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their .....

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..... s : Mr.M.Hariharan Additional Government Pleader (T) COMMON ORDER The present writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2012-13 to 2016-17. 2.The case of the petitioner is that the impugned assessment orders were passed in violation of principles of natural justice, since the petitioner was not given time to file their objections in respons .....

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..... upto 15th April 2019 for submission of reply by stating that they need to collect more data to justify their time and that they are also preparing GSTR2A reconciliation against their input credit taken in monthly return. It is seen that those letters individually addressed for each assessment year were acknowledged at the office of the assessing officer on 20.03.2019. In support of such acknowledg .....

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..... e Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted or rejected. In both events, the Assessing Officer is bound to send a communication to the Assessee and inform the result of the request made by the Assessee. Therefore, in the absence of any such communication .....

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..... owed and the impugned orders are set aside and the matter is remitted back to the Assessing Officer to redo the assessment after receiving the reply from the petitioner from the date of receipt of a copy of this order. On receipt of such reply, the Assessing Officer shall pass order of assessment on merits and in accordance with law within a period of four weeks thereafter. No costs. The connected .....

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