TMI Blog2019 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the impugned order - HELD THAT:- When the petitioner has specifically raised the ground that no notice was served on them at any point of time, then it is the bounden duty of the Assessing Officer to prove before this Court about service of such notice - In this case, the Assessing Officer failed to prove the service of notice. Therefore, this Court has to reasonably conclude that no notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to assessment year 2016-2017. 2. Heard both sides. 3. The main grievance of the petitioner is that the impugned assessment order was passed in violation of the principles of natural justice, as the petitioner was not issued with any notice at any point of time before passing the impugned order. A categorical assertion is made in the affidavit filed in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of proposal. 5. Perusal of the impugned order would show that the Assessing Officer has observed that a notice of proposal was issued on 21.05.2018 and personal hearing notice was issued on 19.03.2019. However, it is an admitted fact that there is no proof of service of such notices. When the petitioner has specifically raised the ground that no notice was served on them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) The petitioner and the respondent, Assessing Officer shall treat the impugned order itself as notice of proposal; b) The petitioner shall file a reply to the notice of proposal within a period of two weeks from the date of receipt of a copy of this order along with necessary documents, if any. c) On receipt of such reply with necessary documents, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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