1991 (4) TMI 397

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.... writ of certiorarified mandamus, to call for the records relating to the proceedings of the first respondent in TNGST No. 097214/88-89 dated January 31, 1991 and the consequential demand issued by the second respondent in R.C. 534/91 A.3 dated March 4, 1991 and quash the proceedings dated January 31, 1991 of the first respondent and consequential proceedings dated March 4, 1991, of the second res....

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....rence to the application filed by the petitioner under section 14 of the Act for making fresh assessment. According to the petitioner, the notice was served on January 18, 1991 and the first respondent has passed the order on January 31, 1991, stating that there is no valid reason as narrated in the said section. It is also stated that the petitioner has not filed its objections till January 31, 1....

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....er. In my view, the assessing officer has not understood the scope of section 14 of the Act at all. A scrutiny of the file reveals that there are findings in favour of the petitioner after check of the accounts. But, however, when the final order came to be passed, the assessing officer has merely stated that it will not come under section 14 of the Act. In my view, this is a glaring infirmity in ....

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.... the petitioner, i.e., the assessee has not filed objection even up to January 31, 1991, but yet as the records are before me it is necessary for me to make this observations. It is absolutely necessary for the higher-ups to take appropriate action against this officer who has made this correction purposefully. I do not understand why a notice which has been prepared on August 16, 1990 should rema....