TMI Blog2024 (1) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... escaped assessment - HELD THAT:- The assessee sought for the relevant documents and liberty to file an additional objection. The reply given by the assessee on 12.4.23 has not been taken into account in the manner it should have been done, though the assessing officer refers to the said reply of the order dated 13.4.23. As pointed out earlier, the notice dated 27.3.23 is not a notice of personal hearing. Therefore, the authority while passing the order impugned in the writ petition has violated the principles of natural justice and inasmuch as the statute also provided that opportunity be granted to the assessee before an assessment is reopened. Therefore, we are satisfied that there has been violation of principles of natural justice an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019-20. The principal ground on which the order was challenged is by contending that it has been passed by violation of principles of natural justice inasmuch as the appellant has not been granted an opportunity of personal hearing. 2. On perusal of the order dated 13.4.2023 passed under Section 148A(d) of the Act, it is seen that the assessing officer has stated that an opportunity of being heard as per Section 148A(b) of the Act was provided to the assessee along with a copy of information and material relied upon by notice dated 27.3.23. This notice called upon the assessee to furnish a reply along with supportive documents on the allegation set out in the annexure to the notice and we find that the notice is not a notice of persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bogus purchases made by them and in the document there is no whisper about the assessee that any income has escaped assessment. 3. Once again, the assessee sought for the relevant documents and liberty to file an additional objection. The reply given by the assessee on 12.4.23 has not been taken into account in the manner it should have been done, though the assessing officer refers to the said reply in pages 3 and 4 of the order dated 13.4.23. As pointed out earlier, the notice dated 27.3.23 is not a notice of personal hearing. Therefore, the authority while passing the order impugned in the writ petition has violated the principles of natural justice and inasmuch as the statute also provided that opportunity be granted to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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