TMI Blog2020 (12) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing to the petitioner in the assessment proceedings, the second respondent has violated the principles of natural justice while passing the impugned assessment orders for the assessment years 2013-2014 and 2014-2015. The matter is remanded back to the second respondent for fresh consideration and the second respondent shall pass final orders on merits and in accordance with law, after affording sufficient opportunity to the petitioner to raise all objections available to him under law - Appeal allowed by way of remand. - W.P.(MD) Nos.573 & 574 of 2019 And W.M.P.(MD).Nos.3633, 3634, 462 And 463 of 2019 - - - Dated:- 1-12-2020 - THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE For Petitioner: Mr.B.Rooban For Respondent: Mrs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of mind, the notices, dated 07.08.2018 have been issued by the second respondent, since the petitioner had already sent his reply to the revision of assessment notices as early as on 02.01.2016 itself. 6. The learned counsel also drew the attention of this Court to the impugned assessment orders and would submit that despite sending replies to the revision of assessment notices, the second respondent has not considered the same in the impugned assessment orders and has also not afforded any personal hearing to the petitioner in the impugned assessment proceedings. Therefore, according to him, the impugned assessment orders for the assessment years 2013-14 and 2014-15 are arbitrary and is in violation of the principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been produced by the respondents with regard to the non-receipt of the same, this Court will have to necessarily accept the contentions of the petitioner that he had sent replies to the revision of assessment notices by the respondents. The benefit of doubt must always be given to the dealer (Assessee). 9. In the counter affidavit filed by the respondents, they have not specifically denied the non-receipt of the reply dated 30.12.2015 sent by the petitioner to the revision of assessment notices. As seen from the assessment orders, no personal hearing has been afforded to the petitioner, though the respondents in their counter affidavit have stated that sufficient opportunity was granted to the petitioner to raise all their objections ..... X X X X Extracts X X X X X X X X Extracts X X X X
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