The assessment order has come to be passed without hearing the petitioner and admittedly, without supplying the statement relied upon by the Officer. The impugned order is thus set aside.
Order of Assessment –Principle of Natural Justice – The petitioner challenged the orders of assessment for the periods 2017-18, 2018-19 and 2019-20. The petitioner counsel submitted that challenge covered is similar to W.P.No.10489 of 2021 order dated 27.04.2021, wherein the order was set aside on violation of principles of natural justice.
Held that:- The Hon’ble High Court set aside order and directed that particulars relied upon by the respondent be provided to the petitioner and speaking orders shall be passed by the Officer within a period of six (6) weeks from date of first hearing.
The assessment order has come to be passed without hearing the petitioner and admittedly, without supplying the statement relied upon by the Officer. The impugned order is thus set aside.
Order of Assessment –Principle of Natural Justice – The petitioner challenged the orders of assessment for the periods 2017-18, 2018-19 and 2019-20. The petitioner counsel submitted that challenge covered is similar to W.P.No.10489 of 2021 order dated 27.04.2021, wherein the order was set aside on violation of principles of natural justice.
Held that:- The Hon’ble High Court set aside order and directed that particulars relied upon by the respondent be provided to the petitioner and speaking orders shall be passed by the Officer within a period of six (6) weeks from date of first hearing.