1998 (10) TMI 520

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....Heard counsel for the parties. 2.. These three revisions relating to the assessment years 1985-86, 1986-87 and 1987-88 involve a common controversy and, therefore, they are being disposed of by a common judgment. 3.. These revision petitions are filed by the department against the order of the Sales Tax Appellate Tribunal. Respondent herein claimed himself to be an erstwhile partner of the f....

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....ry but, directory in nature. 5.. The contention of the respondent was that he having retired from the firm, was entitled to notice before any such liability could be fastened on him and that notice served upon the firm alone was not sufficient. He further contended that no notice having been given to him, assessment made on the firm treating him to be a partner was a nullity. The Appellate Trib....

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.... partners. On a perusal of the records, there is no evidence to show that the appellant was a party to any of these proceedings............When we consider the facts and circumstances of the case, we are of the view that the appellant did not get an opportunity to explain his case before the authorities below. The firm, in this case, has not filed any appeals against the assessments completed f....

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....ng based on the evidences produced by the appellant before us, without giving a chance to peruse the evidences by the assessing officer. So, we are of the view that the matter is to be considered by the assessing officer to fix the liability of the appellant, if any, on the assessment completed on the firm after April 1, 1985, i.e., the date of retirement of the appellant from the firm. For this l....