2016 (3) TMI 1408

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..... petitioner was not given an opportunity before passing the impugned order of attachment. In such view of the matter, the impugned order is liable to be set aside and the same is set aside. The second respondent shall pass order afresh, after giving opportunity to the petitioner and in accordance with law and the petitioner is directed to appear before the second respondent, within a period of two .....

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..... nment Pleader would submit that the respondent has sent the assessment order to the address given by the petitioner, but they were returned unserved and prayed for dismissal of the writ petition. 4. Indisputably the petitioner was not given an opportunity before passing the impugned order of attachment. In such view of the matter, the impugned order is liable to be set aside and the same is set .....

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