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RB JETHANAND KISHAN CHAND AND SONS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

RB JETHANAND KISHAN CHAND AND SONS
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 25, 2024
Order No.

Writ Tax No. - 1094 of 2024

Citation

2024(7) TAXREPLY 10334
Original Order
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ORDER

ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner-assessee and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 19.04.2024 passed by the Assistant Commissioner, State Tax, Sector - 1, Prayagraj for the tax period 2018-19, whereby demand in excess of Rs. 28,889/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 20.12.2023 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". Similar endorsements were made against the columns for "Time of personal hearing" and "Venue where personal hearing will ....

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