1995 (1) TMI 359

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....f sale proceedings, orders of assessment and order of penalty (annexure R/6). 3.. The facts are jejune. The respondents assessed the firm "Prakash Trading Company". The respondents also initiated action against the petitioner as the partner of the defaulting firm as noted above. The respondents passed the order of assessment against the firm. They also seized the goods linking the same as belongi....

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....iled the reply in opposition. 7. I have heard both sides. 8.. The counsel for the petitioner very frankly submitted as under: (a) The order of assessment passed against the firm has since been quashed by the superior authority and the matter has been remitted back to the lower authority for fresh assessment in conformity with law. The application of the petitioner (marked annexure P/4 with the....

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....stitution is a legal position which is too well-settled........." 11.. Faced with the preliminary objection, the counsel for the petitioner then prayed as under: (a) The Commissioner may be directed to consider and decide annexure P/4 in accordance with law within a reasonable period. (b) The period of limitation be extended to enable the petitioner to resort to alternative remedy to assail the....