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IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
MOHAMED BABU PARAMBOOR – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. violation of natural justice in assessments (Para 2 , 3 , 4 , 5 , 6 , 7) |
| 2. efficacious alternative remedy available (Para 8) |
| 3. insufficient time granted for responses in assessments (Para 9 , 10) |
| 4. previous case law cited on natural justice (Para 11) |
JUDGMENT
Since common issues are involved in these writ petitions, they were heard and disposed of by a common judgment.
2. In all these writ petitions, petitioners challenge the assessment orders on the ground of violation of principles of natural justice, inasmuch as these assessment orders were passed without affording an opportunity of being heard to the petitioners.
3. In W.P.(C) No.27144 of 2021, Ext.P11 order of assessment dated 27.09.2021 for the assessment year 2015-16 is under challenge. Ext.P9 is the show cause notice dated 24.09.2021, wherein time for filing reply was fixed as 26.09.2021. Petitioner submitted Ext.P10 reply dated 25.09.2021, seeking further time to produce documents and also to afford an opportunity of personal hearing. Without considering the same, the assessment has been finalised by Ext.P11 order dated 27.09.2021.
4. In W.P.(C) No.27299 of 2021, Ext.P12 order of assessment dated 27.09.2021 f
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