SRI GOWTHAM EDUCATIONAL SOCIETY Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner filed this writ petition aggrieved by the assessment order dated 10.03.2014 passed by the 1st respondent, whereby the petitioner was assessed with tax of Rs. 1,32,06,571/- for the assessment years right from 2008-2009 to 2013-2014 (upto October 2013). The grievance of the petitioner is that he was not given sufficient time to submit his objections to the show cause-notice dated 17.02.2014 and that though he filed an application on 26.02.2014 seeking 30 days' time to file objections in reply to the show-cause notice dated 17.02.2014, without considering the same, the 1st respondent issued the impugned assessment order.

(2.) Learned counsel for the petitioner submits that the petitioner may be given sufficient time to file his objections to the show cause notice and also an opportunity of personal hearing be afforded to him.

(3.) It is apparent that the petitioner was not given reasonable time to submit his objections to the show cause-notice in spite of his making an application and without acting upon his application, the impugned order was passed. Since the impugned order is passed in the absence of the objections of the petitioner and without affording an opportunity of personal hearing to him, which is against the principles of natural justice, the impugned order is liable to be set aside.