2012 (7) TMI 867

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.... Damodaran Namboodiri For the Respondents : Sudheesh Kumar, Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-The appellant is the proprietor of a closed industrial unit. She challenged the assessment order passed by the first respondent directly in writ proceedings on the ground that it was issued in violation of natural justice. The learned single ....

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.... notice has been issued without showing break up of the turnover proposed with appropriate rate of tax. When second round notice was sent, the same was not received by the appellant because it was sent to the closed address. In any case since the business is closed during the year 2004-05, the assessing officer should have ensured that pre-assessment notice is served on the assessee before complet....

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.... the officer. (2) The assessment should be completed afresh after giving oppor- tunity to the assessee as above, within a period of two months from now. Recovery based on exhibit P10 will remain stayed for a period of two months from now and thereafter the tax will be recovered based on fresh assessment completed as above. However, if the assessee does not cooperate as above for completion of a....

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....rt is made by the Department, there will be no difficulty to trace the assessees even after closure of business or even after shifting of the business. We do not know why Department can- not collect the current telephone numbers of the assessees whether they be proprietors or, directors of companies or partners of partnership firms, etc. There will be a direction to the Commissioner of Commercial ....