Assessment orders for 2012-13 & 2013-14 set aside due to procedural errors. Fresh assessment ordered with specific directions.

The court set aside the assessment orders for the assessment years 2012-13 and 2013-14 due to the assessing officer's failure to consider the objection letter and refusal to provide requested documents. The matter was remitted back for fresh assessment, with directions to consider all relevant documents and allow the petitioner an opportunity to be heard. The assessing authority was instructed to furnish documents at the petitioner's cost, with deadlines set for filing replies and objections. Non-compliance would result in orders being passed as directed, with no costs awarded, and the Miscellaneous Petition closed.

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Issues:
Challenging assessment orders for the assessment year 2012-13 and 2013-14, failure to consider objection letter, refusal to furnish copies of documents, setting aside the impugned order, remitting the matter back for fresh assessment.

The judgment involves a writ petition challenging assessment orders passed by the respondent for the assessment year 2012-13 and 2013-14. The petitioner, a partnership firm engaged in manufacturing alloy wheels, had its registration certificate canceled but subsequently obtained a new one. The petitioner alleged that incorrect returns were filed due to a notice issued after an inspection, claiming taxable turnover as exempted turnover. The court noted that the objection letter submitted by the petitioner was not considered before passing the impugned orders. The assessing officer also refused to provide copies of documents requested by the petitioner. The court found that the objection letter was not taken into account before passing the order, leading to the impugned order being set aside. The matter was remitted back to the respondent for fresh assessment, with directions to consider all relevant documents provided by the petitioner and give an opportunity to be heard. The assessing authority was instructed to furnish all relevant documents to the petitioner before passing the order at the petitioner's cost. The petitioner was given a deadline to file replies and objections, and the respondent was directed to pass orders within a specified timeframe. Failure to comply would result in the respondent passing orders as directed. No costs were awarded, and the connected Miscellaneous Petition was closed.

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