THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.11287, 11306 and 11221 OF 2008 COMMON ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The petitioners in all the three writ petitions are one and the same. Aggrieved by the assessment order dated 31.3.2008 for three different assessment years 2005 to 2008, the present writ petitions are filed. The petitioners’ grievance is that they received the show cause notice dated 17.3.2008 and, though they had submitted representation dated 9.5.2008 requesting that the matter be adjourned by 20 days, an order of assessment, dated 31.3.2008 was passed and served on the petitioners on 13.5.2008. It is the petitioners’ case that the order of assessment is passed only with a view to deny the petitioners a reasonable opportunity of being heard. As the respondents do not dispute that the show cause notice dated 17.2.2008 was served on the petitioners only on 13.5.2008, after they had submitted a representation on 9.5.2008, we consider it appropriate to set aside the order, and remand the matter back to the assessing authority permitting him to pass an order afresh after giving the petitioners a reasonable opportunity of submitting their objections to the show cause notice, and of being heard. The impugned order of assessment dated 31.3.2008, for the aforesaid three years, is set aside. The petitioners shall, within three weeks from today submit their objections, if any, to the show cause notice and the respondents shall, thereafter, pass fresh orders of assessment in accordance with law. Needless to state that, in case no such objections are filed within the aforesaid period of three weeks, it is open for the respondents to proceed and pass final orders of assessment in accordance with law. The writ petitions are accordingly disposed of. In the circumstances, no order as to costs. Date: 14-06-2010 _____________________ B.PRAKASH RAO,J ___________________________ RAMESH RANGANATHAN,J Tjs/asp