2011 (12) TMI 490

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....harth Tatia on behalf of V. K. Mathur for the respondents ORDER This writ petition is directed against the showcause notice issued by the assessing authority, namely, the Assistant Commissioner, Commercial Taxes, Anti Evasion, Circle III, Jaipur, on the ground that on the basis of survey conducted at the business place of the petitioner-assessee on September 1, 2007, the case of evasion of t....

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....urisdiction as the only regular assessing authority could do so. He also submitted that there was no tax evasion on the part of the assessee and even the returns were filed before the regular assessing authority and consequently such notices could not be issued and the same, therefore, deserve to be quashed by this court. On the other hand, the learned counsel for the Revenue Mr. Siddharth Tati....