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2021 (5) TMI 370

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..... ing not provided - HELD THAT:- R1 extends an opportunity of personal hearing and calls upon the petitioner to appear and file necessary documents in support of its claim on 11.02.2021. In response therewith the petitioner has filed a reply on 10.02.2021 referring to all annexures duly filed before the erstwhile Assessing Officer/R2. The impugned orders have come to be passed on 22.02.2021 without .....

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..... lly or by way of physical hearing - Petition disposed off. - W.P. Nos.10532, 10534 and 10536 of 2021 & WMP Nos.11114, 11116, 11121, 11122, 11118 and 11119 of 2021 - - - Dated:- 28-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.P.Rajkumar For the Respondents : Mr.ANR.Jayaprathap Government Advocate COMMON ORDER Mr.ANR.Jayaprathap, learned Government Adv .....

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..... officer, arrayed as R1, on 05.02.2021. The notice erroneously states that the assessee has not responded to the earlier preassessment notices that were issued by R2. However, the impugned order itself records objections filed on 21.11.2016. This statement is thus palpably erroneous. 3. Be that as it may, R1 extends an opportunity of personal hearing and calls upon the petitioner to appear and .....

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..... e its objections as well as appear, all in the space of a week, which, in my view, is also not sufficient. 5. In the light of the observations as aforesaid, the impugned orders are set aside. For this purpose, the petitioner will appear before the Assessing Officer on Monday, the 10th of May, 2021 at 10.30. a.m., without expecting any further notice in this regard, either virtually or by way of .....

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