2013 (8) TMI 260

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....r on the question of admission and interim relief.   The petitioner, who is a dealer registered under the provisions of M.P. Commercial Tax Act 1994 (hereinafter referred to as 'the Act') has filed this petition being aggrieved by order dated 30.07.2011 passed by the Divisional Deputy Commissioner of Commercial Tax, Jabalpur. The brief facts, leading to the filing of the present petitio....

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....evision before the respondent No.1, which has been dismissed by impugned order dated 30.07.2011. Being aggrieved by which the petitioner has filed this present petition. It is submitted by the learned counsel for the petitioner that the revisional authority has dismissed the revision filed by the petitioner by the impugned order dated 30.07.2011 simply on the ground that the petitioner, inspite....

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....atter was remanded back to the assessing officer for reassessment after giving due opportunity of hearing to the petitioner and examining the records. It is apparent from a perusal of the second order of assessment dated 04.12.2009 (Annexure P-7) that on remand the assessing officer took up the matter and issued several notices to the petitioner, but he chose not to appear before the assessing off....

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.... issues that he wanted to bring to his notice, chose not to do so and in such circumstances no interference was called for in the order of assessment. We have examined the aforesaid orders and we are of the considered opinion that repeated opportunities cannot be given to the petitioner to place documents before the authorities. The assessing authority and the revisional authority have examined....