2013 (10) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Standing Counsel ORDER 2. Challenge in the present writ petition has been made to an ex parte assessment order dated 30th March, 2013 passed by the Assessing Officer raising demand of tax and penalty amounting to Rs.11,99,123.00p. The essential contention of the petitioner is that on 16.2.2013 his counsel and representative appeared before the Assessing Officer along with the books of accou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner submits that the order sheet would itself indicate that no signature of the assessee or his representative was taken on the order sheet, which would justify the petitioner's claim that there was no effective hearing on 16.2.2013. Further, for the next date also no notice was issued to the assessee. 5. Shri Kar, learned Standing Counsel (Revenue) produced the assessment record befor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gnature shall be taken on the body of the order sheet on the date of his appearance. 7. It appears that the aforesaid direction has not been carried out in the present case. Therefore, we hold that the impugned ex parte assessment order is passed without due notice to the petitioner or his representative in violation of the principles of natural justice as well as the circular dated 30.11.2009 ....