2023 (1) TMI 1027

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..... r>Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Prakash Chandra Gupta For the Petitioner : Shri Bharat Raichandani, 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 Assess .....

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..... ere any adverse decision is contemplated against such person." Learned counsel for the petitioner submitted that the impugned 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 oppos .....

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..... also waste precious judicial time. If the Assessing Officer had only considered the file properly and dealt with 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 orde .....

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