1995 (5) TMI 258

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....etitioner has prayed for quashing the orders at annexures P-1, P-2, and P-3. The petitioner is an assessee and the assessment relates to the year 1987-88. The Excise and Taxation Officer-cum-Assessing Authority, Kaithal vide order dated March 29, 1991, annexure P-1, determined the tax liability of the petitioner to Rs. 87,969. Against this order, the petitioner filed an appeal, but it appears tha....

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...., proceeded ex parte resulting into passing of an ex parte order dated March 29, 1991, annexure P-1. He urged that the petitioner had no opportunity to prove his case before the appellate authority inasmuch as the appeal was dismissed only on the ground of limitation. It is in these circumstances, counsel urged, that the petitioner be given an opportunity to prove that no notice was served upon it....

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....e notice dated March 6, 1991, was served upon the petitioner. Since no record was made available for our perusal, in our opinion, it would be difficult to record a definite finding of the service of the notice on the petitioner on March 6, 1991, as well as on March 21, 1991. Apart from this, when a liability of Rs. 87,000 and odd is being fastened on the petitioner, it would be in the interest of ....