TMI Blog2021 (1) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has not been heard and it is so recorded in the said orders. Thus, they require to be given the opportunity of being heard before an assessment of the nature as Exs.P12 and P13 can be allowed to operate. In the afore circumstances, I order this writ petition and set aside Exts.P12 and P13, not because it is found against it affirmatively, but so as to pave way for a fresh consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to his client, but recording that the applicable returns have not been filed. Shri.Millu Dandapani submits that, as is evident from the pleadings and the materials on record, the hearing date offered to the petitioner was 15/01/2020, which was a local holiday on account of the festival of 'Thaipongal'; and that the returns with respect to the assessment year in question had already been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen I consider the afore submissions it is indubitable, even going by Exts.P12 and P13, that the petitioner has not been heard and it is so recorded in the said orders. I am, therefore, of the view that they require to be given the opportunity of being heard before an assessment of the nature as Exs.P12 and P13 can be allowed to operate. In the afore circumstances, I order this writ petition and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
