TaxTMI 
TaxTMI 
2009 (4) TMI 855
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....sessment period in question and the assessment proceedings were taken up by the assessing authority and the case was reserved for passing the final order of assessment. The petitioner was then served with the notice dated December 29, 2000, under section 28(1) of the Act for reopening of the assessment proceeding on the ground that for the assessment period in question certain sale and purchase escaped assessment. The petitioner submitted objection before the assessing authority on February 20, 2001, stating that he has not been communicated with the order of assessment, therefore, the reassessment proceeding cannot be initiated. The assessing authority by the order dated February 26, 2001 rejected the objection raised by the petitioner. Th....
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....e term "is made" occurring in sections 27 and 28 of the Act needs to be considered in the context in which it has been mentioned. It cannot be held that by mere signing of an assessment order by assessing authority the assessment is made because in such a case the assessing authority will be clothed with the right to initiate the reassessment proceeding without communicating the order of assessment and the assessee in the absence of the order of assessment would not be in a position to respond to the notice of reassessment and would not be able to show cause and justify that sale and purchase has not escaped assessment. In terms of rule 86 of the Madhya Pradesh Vanijyik Kar Niyam, 1995 also assessment order is required to be served by hand....
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....ssing authority, waives such notice. (2) On the date fixed in the notice issued under sub-rule (1) or in case the notice is waived on such date which may be fixed in this behalf, the assessing authority shall, after considering the objections raised by the dealer and examining such evidence as may be produced by him and after taking such other evidence as may be available, assess or reassess, the dealer to tax and/or impose penalty or pass any other suitable order." This rule also pre-supposes service of assessment order before issuing notice of reassessment since it requires the authority to specify defaults, escapement or concealment in the notice. In the present matter even till date fixed by the notice of reassessment in terms of sub-....