TMI Blog2021 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... early and assessment order was passed - HELD THAT:- Ext.P6 provided for a period of 15 days time to the assessee to file an objection. Perusal of Ext.P7 shows that Ext.P6 was served on the petitioner on 24.03.2021. Necessarily the period stipulated in Ext.P6 ought to have been provided to him, even if petitioner had evaded the notice till then. Since it has come on record through Ext.P7 itself th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner challenges Ext.P7 Assessment Order issued by the 1st respondent for the year 2017-18. 2. Petitioner contends that Ext.P6 notice granted him 15 days time to file objections. Though the said notice granted him 15 days time to file objections, it was served only on 24.03.2021 and the Assessment Order was passed within 5 days thereafter. According to the petitioner, there is gross violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as come on record through Ext.P7 itself that the petitioner was served with Ext.P6 notice, only on 24.03.2021, which contained the stipulation that he is given 15 days time, it was necessary to grant such period of time to file objections. Passing an order without complying with the period of time stipulated in Ext.P6 notice amounts to violation of natural justice. 5. Taking note of the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
