2012 (9) TMI 903

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....ant : O.P. Bhati, T.C. Das, H.K. Bora and J. Bhati For the Respondents : Rakesh Dubey, Standing Counsel, Finance and D. Saikia A.K. GOEL C.J.-This order will dispose of W.P. (C) No. 3178 of 2011, W.P. (C) No. 3107 of 2011 and W.P. (C) No. 3084 of 2011, as all the petitions involve identical questions raised by the same assessee. 2. These petitions seek quashing of order of reassessment da....

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....ner submits that the reassessment was barred by limitation and once the assessment was quashed by the Commissioner, the assessing authority could not have proceeded with the reassessment. In any case the ex-parte proceedings were not justified before the date of hearing. 6. The learned counsel for the Revenue submits that the reassessment was within limitation under section 21 of the Act which ....