TMI Blog2020 (3) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal and on this score alone, the impugned notice is liable to be quashed - HELD THAT:- Considering the facts and circumstances of the case and having regard to the submissions now made by the learned counsel on either side, this Court permits the petitioner to submit the necessary objections to the second respondent, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the 2nd respondent shall consider the same and pass appropriate orders independently applying his mind, on merits and in accordance with law, after providing an opportunity of personal hearing to the petitioner, within a period of four weeks thereafter. - W.P.No.37642 of 2016 W.M.P.Nos.32267 & 32268 of 2016 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner is that the second respondent, without applying his mind independently, has issued the impugned notice relying on the report of the Assessment Officer, which is arbitrary and illegal and on this score alone, the impugned notice is liable to be quashed. In support of his submission, learned counsel relied upon the decision of this Court in Commissioner of Income-tax, Trichy v. Amman Steel Allied Industries [(2017) 79 taxmann.com 331 (Madras) : (2015) 377 ITR 568 (Madras)], wherein, at para 15, it is held as follows: This Court has already held in the former portion of the order, that the assessment order came to be passed only on the basis of the show cause notice issued by the Central Excise Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner may be permitted to file their objections afresh before the 2nd respondent, within a time frame to be stipulated by this Court. 6.Considering the facts and circumstances of the case and having regard to the submissions now made by the learned counsel on either side, this Court permits the petitioner to submit the necessary objections to the second respondent, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the 2nd respondent shall consider the same and pass appropriate orders independently applying his mind, on merits and in accordance with law, after providing an opportunity of personal hearing to the petitioner, within a period of four weeks thereafter. 7.This w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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