The petitioner is aggrieved by Ext.P3 assessment order passed for the year 2011-12. The specific contention taken by the petitioner is that though a pre-assessment notice was issued as per Ext.P1, the assessment made, making additions on the basis of the findings in the last two paragraphs of Ext.P3, was not put to the petitioner in Ext.P1 notice. On a mere perusal of Exts.P1 and P3, it is evident that the contention of the petitioner is correct. It is also to be noticed that in the assessment year 2012-13 also, a similar order was made which is produced as Ext.P4(a). Raising identical contentions, the petitioner was before this Court and this Court allowed the said writ petition by Ext.P4 judgment. WP(C).13036/14 2 2. Considering the totality of the circumstances explained above, this Court is of the opinion that Ext.P3 has to be set aside for the sole reason that the assessment made was not with proper notice to the petitioner. In such circumstances, Ext.P4 is set aside reserving liberty of the Department to issue fresh notice and take fresh proceedings against the petitioner.
Writ petition allowed.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs