9911796707
TMI Blog2024 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... able Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : M/s. M. Narasimha Bharathi in both WPs For the R1 & R2 : Mr. V. Prashanth Kiran Government Advocate (Taxes) in both WPs COMMON ORDER By these two writ petitions, an assessment order and the consequential attachment order are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the recovery notice was served on the petitioner on 27.12.2023 after issuing the impugned assessment order. He contends that the petitioner was aware of proceedings at least on 27.12.2023. He also pointed out that the impugned order was preceded by a show cause notice and sufficient opportunity was provided to the petitioner. 5. On perusal of the impugned assessment order, it is evident that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice dated 17.11.2023. Upon receipt of the petitioner's reply and upon being satisfied that 10% of the disputed tax demand was received, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. As a cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
