2024 (7) TMI 1199

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..... An assessment order dated 02.06.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. Proceedings were initiated against the petitioner by issuing show cause notice dated 17.03.2022. Such proceedings culminated in impugned order dated 02.06.2023. The petitioner asserts that he was unaware of proceedings since the noti .....

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..... etitioner did not reply to the notice. In these circumstances, albeit by putting the petitioner on terms, it is just and appropriate that the petitioner be provided an opportunity to contest the tax demand on merits. 6. Therefore, impugned order dated 02.06.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within a period of two weeks from the da .....

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