TMI Blog2018 (9) TMI 2074X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the petitioner has not substantiated such allegation, by placing any material facts. On the other hand, the Assessing Officer has categorically found that the notices of proposal were served on the petitioner on 22.11.2016 and 28.02.2017 respectively. Apart from the said fact, it is also seen that the Assessing Officer has given a factual finding that the petitioner has not filed either their m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of this order, by complying with other statutory requirements for filing those appeals. - Writ Petition Nos.24668 & 24669 of 2018 and WMP Nos.28708 & 28709 of 2018 - - - Dated:- 19-9-2018 - THE HONOURABLE MR. JUSTICE K. RAVICHANDRABAABU For the Petitioner : Mr.K.M.Anand For the Respondent : Mr.M.Hariharan Additional Government Pleader COMMON ORDER Mr.M.Hariharan, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted by the Assessing Officer that the petitioner having received notices of proposal, has not chosen to file their reply. Therefore, the Assessing Officer having left with no other option, concluded the assessment as stated supra. Though it is contended before this Court that there was no proper notices served on the petitioner, except making such vague averment, the petitioner has not substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenging the impugned assessment orders can be considered by the said fact finding authority viz., the First Appellate Authority. 5. Therefore, without expressing any view on the merits of the matter, both these writ petitions are disposed of, by granting liberty to the petitioner to file such statutory appeals within a period of three weeks from the date of receipt of a copy of this order, by c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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