2000 (8) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... treated as on the day's list. 2.. Mrs. Seba Roy, learned lawyer appearing on behalf of the Deputy Commissioner, submits that she does not want to file affidavitin-opposition as the records made available before me are sufficient to take up this matter finally. So I do. I have gone through the impugned order which is sought to be challenged. The impugned order seeks to reopen the assessment o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to such conditions as may be prescribed, within six years from the date of such assessment, reopen in the prescribed manner the assessment for such period and, after giving such dealer a reasonable opportunity of being heard, make fresh assessment under sub-section (1) of section 11 for such period to the best of his judgment." 3.. I have gone through the impugned order and I do not find, to....