TMI Blog2023 (1) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... stice (audi alterem partem) - non-application of mind - HELD THAT:- From perusal of the impugned order dated 23/09/2022, it can be seen that it is one of those blatant cases of breach of principles of natural justice and total non-application of mind. The only reason assigned in the impugned order is that the reply filed by the petitioner is not acceptable and no tax has been deposited by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ichandani, Learned Counsel With Shri Ankit Premchandani, Learned Counsel For the Respondents : Shri Umesh Gajankush , Learned Additional Advocate General ORDER Heard on the question of admission and interim relief. The petitioner has impugned the Assessment order No.ZD230922007854F dated 23/09/2022, passed by the respondent No.3 for the period April 2021 to January 2022, without g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order is an adverse decision against the petitioner, Therefore, the petitioner was entitled for an opportunity of being heard. Thus, the impugned ex-parte order is in clear violation of Section 75(4) of the Act. On the other hand, learned counsel for the respondents opposed the prayer and submitted that a chance to file reply may be granted to the respondents. Heard learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply filed by the petitioner, then the need for the petitioner to approach this Court would not haven arisen. In view of the above, the order dated 23/09/2022 is quashed and is hereby set aside. A different Assessing Officer other than the officer, who has passed the impugned order dated 23/09/2022 shall consider the reply as well as afford opportunity of hearing to the petitioner and, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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