TMI Blog2021 (5) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The sequence of events would establish that this is a matter where, in the interests of substantial justice, the petitioner should be granted one more opportunity to substantiate its case before the Assessing Authority and Mr.Jayaprathap also does not object to this suggestion by the Court. Learned counsel for the petitioner would submit that all materials necessary to substantiate the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment Advocate COMMON ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Special Government Pleader, who accepts notice for the respondent and expresses his readiness to proceed with the matter finally even at the stage of admission. Hence, by consent of both sides, these Writ Petitions are disposed finally at this stage. 2. The challenge i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by it at the time of assessment were unavailable. Thus on the third occasion when the petitioner sought a further extension of time, the Assessing Authority has rejected the request and proceeded to frame the assessment. The action of the Assessing Authority in this regard cannot be faulted. 4. The petitioner thus filed rectification applications and along with it, furnished statements r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all materials necessary to substantiate the petitioner's case before the Assessing Authority are available and have, in fact, been filed along with the rectification applications itself. 6. Thus the impugned orders are set aside, solely for the purpose of granting an effective opportunity to the petitioner to put forth its case before the authorities. The petitioner will appear before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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