TMI Blog2023 (10) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Assessing Authority - HELD THAT:- Once it has been laid down by way of a principle of law that a person/assessee is not required to request for opportunity of personal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the petitioner and learned Standing Counsel for State respondents. 2. Challenge has been raised to the order dated 05.07.2023 passed by the Deputy Commissioner, State Tax, Sector-17, Lucknow for the tax period 2021-22, whereby demand in excess to Rs. 65,284,344/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of this Court in Bharat Mint Allied Chemicals Vs. Commissioner Commerical Tax 2 Ors., (2022) 48 VLJ 325 , it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 19 lacs, the same is wholly adverse to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by way of a principle of law that a person/assessee is not required to request for opportunity of personal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice and allow a better appreciation to arise at the next/appeal stage, if required. 9. Accordingly, the present writ petition is allowed . The impugned order dated 05.07.2023 is set aside. The matter is remitted to the respondent no.2/Deputy Commissioner, State Tax, Sector-17, Lucknow to issue a fresh notice to the petitioner within a period of two weeks from today. The petitioner undertakes to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
