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TMI Blog2022 (12) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE SRI JUSTICE C.V.BHASKAR REDDY Mr. K. Durga Prasad, Learned Counsel for the Petitioner; Mr. B. Narasimha Sarma, Learned Counsel for Respondent Nos.1, 2 & 3; and Mr. G. Praveen Kumar, learned Deputy Solicitor General of India for Union of India representing respondent No.4. ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. K.Durga Prasad, learned counsel for the petitioner; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest etc., on the petitioner. 4. Challenge has been made on the ground that the show cause notice issued preceding the Order-in-Original as well as the notice for personal hearing, were not served upon the petitioner. Therefore, there is violation of the principles of natural justice. 5. On 29.10.2022, Mr. B.Narsimha Sarma, learned counsel for respondent Nos.1, 2 & 3 sought for time to obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivani is the name of petitioner's wife. Thus, there appears to be a dispute as to service of show cause notice upon the petitioner. 8. The Order-in-Original records in paragraph 9 that in response to the show cause notice, assessee (petitioner herein) neither submitted any written reply nor documents. In paragraph 12 of the impugned order, it is stated that despite despatch of four letters to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer may proceed exparte. Such a finding is conspicuous by its absence in the impugned order. 10. That being the position, we set aside the impugned Order-in-Original dated 30.03.2022 and remand the matter back to the first respondent for a fresh decision. Since a copy of the show cause notice dated 24.12.2020 is now available, petitioner may submit its reply within 15 days from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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