TMI Blog2023 (4) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 & 10946 of 2020 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... hepatitis and had, vide letter dated 10.09.2019, sought an adjournment. 4. A second notice followed on 04.10.2019 granting the petitioner seven days time to reply with documentary evidences in support of its contentions. Under the same notice, the respondent also afforded the petitioner an opportunity of personal hearing. The representative of the petitioner, who was still unwell was unable to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nonmaintainable is erroneous. However, no fault can be attributed to the second respondent in this regard as the officer has merely proceeded on the facts as contained in the appeal memorandum filed by the petitioner. 7. In any event, there is no necessity to advert to the aspect of maintainability any further, seeing as I am of the considered view that the orders of assessment suffer from violat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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