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TMI Blog2020 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... r. B. Raveendran For Respondents in both W.P.s : Mrs. Dhana Madhri, Government Advocate C O M M O N O R D E R This matter is taken up for hearing through Video-Conferencing mode. 2. Heard the learned counsel for the petitioner and the learned Government Advocate who takes notice for the respondents. 3. Since the issues involved in these two writ petitions lie in a narrow compass, the main wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh his recent communication and consequently, obtained the same and filed these writ petitions by raising very many contentions. 5. The learned Government Advocate, based on instructions, submitted that the assessment orders were not served on the petitioner immediately after passing the same and on the other hand, it was served on them only recently. 6. Out of the several issues involved befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h issue and that the same has to be dealt with in accordance with the guidelines/directions issued in JKM Graphics case, further considering the fact that the petitioner was not heard before passing the orders of assessment and that the orders of assessment themselves were served on the petitioner only recently, this Court is of the view that interest of both parties will be protected if the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders on that issue on merits in accordance with law. Insofar as the other issues are concerned, the Assessing Officer is directed to consider those issues afresh and pass orders on the same on merits and in accordance with law after considering the objections raised by the petitioner and also after hearing them in person. The whole exercise shall be done by the Assessing Officer as expeditiously ..... X X X X Extracts X X X X X X X X Extracts X X X X
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