The matter is remanded back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing and to pass appropriate orders on merits and in accordance with law.
Assessment Orders – Personal Hearing – The petitioner challenged the impugned assessment orders and submitted that that before passing the impugned assessment orders, no opportunity was given to him. The respondent counsel submitted that opportunities were given to the petitioner to produce his accounts for verification. But, the petitioner did not avail that opportunity. The court observed that though the petitioner was given a PH, as it was the peak period of Covid-19 Pandamic, the petitioner was not able to appear before the authorities. An opportunity of personal hearing should be given to the petitioner to explain his case.
Held that:- The Hon’ble High Court set aside the impugned order dated 30.09.2020 and remanded the matter back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing, within a period of eight weeks.
The matter is remanded back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing and to pass appropriate orders on merits and in accordance with law.
Assessment Orders – Personal Hearing – The petitioner challenged the impugned assessment orders and submitted that that before passing the impugned assessment orders, no opportunity was given to him. The respondent counsel submitted that opportunities were given to the petitioner to produce his accounts for verification. But, the petitioner did not avail that opportunity. The court observed that though the petitioner was given a PH, as it was the peak period of Covid-19 Pandamic, the petitioner was not able to appear before the authorities. An opportunity of personal hearing should be given to the petitioner to explain his case.
Held that:- The Hon’ble High Court set aside the impugned order dated 30.09.2020 and remanded the matter back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing, within a period of eight weeks.