DELPHI TVS TECHNOLOGIES LIMITED Vs. ASSISTANT COMMISSIONER (ST)

JUDGEMENT

(1.) The present writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2012-13 to 2016-17.

(2.) The case of the petitioner is that the impugned assessment orders were passed in violation of principles of natural justice, since the petitioner was not given time to file their objections in response to the notices of proposals.

(3.) On the other hand, it is the case of the Revenue that notices of proposal were sent individually to the assessee and since no objection was filed, the Assessing Officer was left with no other option except to pass the orders of assessment.