https://www.taxtmi.com/caselaws?id=351936 The court allowed the writ petition, set aside the order rejecting the waiver request, and directed the Assessing Officer to complete the assessment by waiving the procedure. The court emphasized the fire accident as a force majeure situation beyond the petitioner's control, criticized the delay in the assessment process, and found no evidence of suppression by the petitioner. The court remanded the matter for reassessment, highlighting the Assessing Officer's failure to act proactively since 1995 and the erroneous interpretation of a previous order. en-us Fri, 24 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351936 The court allowed the writ petition, set aside the order rejecting the waiver request, and directed the Assessing Officer to complete the assessment by waiving the procedure. The court emphasized the fire accident as a force majeure situation beyond the petitioner's control, criticized the delay in the assessment process, and found no evidence of suppression by the petitioner. The court remanded the matter for reassessment, highlighting the Assessing Officer's failure to act proactively since 1995 and the erroneous interpretation of a previous order. Case-Laws VAT and Sales Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351936