2013 (12) TMI 160

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....th Mr C Nanda Gopal And Nehal Parekh For the Respondent : Mr B. B. Sharma, AGP JUDGMENT Having regard to the nature of controversy, both the petitions are taken up for final hearing and are being disposed of by this common order. 2. By these writ petitions under Article 226 of the Constitution of India, the petitioner company has challenged the (i) assessment order dated 29 June 2013 (....

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....d never appeared before the Assessing Officer and still the impugned assessment order refers to a Chartered Accountant having attended on 24 June 2011 and requesting the Assessing Officer for adjournment and considering his request the said Chartered Accountant was called on 26 June 2013, but he did not appear till the date of passing of the assessment order nor any communication was received from....

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....uthorization in favour of the concerned Chartered Accountant, learned counsel for the respondents has relied upon the authorization issued by the petitioner in favour of the said Chartered Accountant for the assessment years 2006-07 and 2007-08. The learned counsel for the respondents submitted that since the Chartered Accountant was appearing for the petitioner for those two years, the Assessing ....

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....fficer even after receiving a notice. 8. Learned counsel for the petitioner reiterates that no notice was received by the petitioner for the Assessment Years 2005-06 and 2008-09. 9. The learned counsel for the petitioner further submits that the Assessing Officer has resorted to the above for purportedly passing the order within the period of limitation as limitation was to expire on 30 June....