TaxTMI 
TaxTMI 
2015 (7) TMI 586
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....oner claims to have forwarded the same by registered post on 28.02.2015. However, assessing authority on the basis of available material framed reassessment orders on 28.02.2015, vide Annexures - D and E respectively and consequential demand notices, Annexures - G and H also came to be issued to petitioner raising tax demands. Alleging non payment of tax demanded under said demand notices, respondent initiated recovery proceedings and issued notices under Section 45 of the Act to the Garnishees and also attaching bank accounts of petitioner - Firm vide Annexures-K and J respectively. On coming to its knowledge of such attachment through its debtors, petitioner is said to have submitted representation to respondent on 10.04.2015, Annexure-L seeking withdrawal of demand notices as well as garnishees notices issued under Section 45 of the Act. Simultaneously petitioner also filed applications on 13.04.2015 vide Annexures - M and N seeking for rectification of alleged mistake in reassessment order and on receipt of said applications endorsement came to be issued to petitioner on 13.04.2015, Annexure-O indicating thereunder that petitioner can avail the remedy of filing appeal. Hence, p....
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....the spot which is at page No.16 of the original records. He would also contend that after such service of notice by affixture respondent/Authority has initiated recovery proceedings by issuing notices under Section 45 of the Act calling upon the debtors of petitioner to pay such amounts held by them on account of petitioners to be paid to respondent/Authority by issuing the garnishee/recovery notices, Annexures - J and K respectively. It is also contended that in order to ensure that assessment orders are served on petitioner, it was forwarded by speed post on 02.03.2015 itself which was also returned unserved and as such, respondent/Assessing Officer has forwarded the assessment orders by Registered Post Acknowledgement Due on 10.04.2015, which is duly received by the assessee and as such, it is contended that there is no infirmity, whatsoever, in the impugned notices or orders passed by respondent for this Court to exercise extraordinary jurisdiction. Hence, he prays for dismissal of writ petitions. 6. Having heard the learned Advocates appearing for parties and on perusal of records it would indicate that after issuance of notices to petitioner reassessment proceedings was init....
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.... representations as evidenced from Annexures- A and B requesting for adjournment of reassessment proceedings and address mentioned in both these representations is No.12, 'Anantha', 4th Floor, 15th Cross, 2nd Temple Road, Malleshwaram, Bengaluru - 560 003. In fact, perusal of reassessment order dated 28.02.2015 at Annexure-D would indicate that address reflected therein is No.36, 16th Cross, 8th Main, Malleshwaram, Bengaluru - 55 and as on the date of reassessment order came to be passed, petitioner undisputedly and concededly had shifted his registered office to No.12, "Anantha", 4th Floor, Second Temple Road, Malleshwaram, Bengaluru - 03 and it is this address which is also reflected in the mahazar drawn by respondent. The report namely mahazar drawn by the respondent's Official, cannot be disputed or held to be contrary to facts as sought to be contended by learned counsel appearing for petitioner. 10. Be that as it may. It requires to be noticed that respondent at the first instance ought to have adopted the courses left open under Sub-Rule (1) to (3) of Rule 176 to effect service of reassessment orders in the manner prescribed thereunder. In other words, said reas....
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.... from 09.04.2015 and ends on 08.05.2015. However, even before 30 days period came to an end respondent has resorted to recover the tax determined under the impugned re-assessment orders by invoking Section 45 of the Act and calling upon the persons holding money on behalf of petitioner and which is payable to petitioner by directing them to remit the funds to the Department within three (3) days from the date of notices dated 28.03.2015, Annexures - J and K respectively. Thus, Annexures - J and K has to be necessarily held as premature. 13. It also requires to be noticed that immediately on coming to know about such notices having been issued by respondent, petitioner has filed applications for rectification of re-assessment orders dated 28.02.2015 (Annexures - D & E) by submitting applications on 13.04.2015 as per Annexures - M and N respectively seeking rectification of said orders. Respondent/Authority was required to examine the said application as provided under Section 69(1) and pass orders on merit. Instead of taking said recourse respondent has issued an endorsement dated 13.04.2015, Annexure-O suggesting thereunder that petitioner can prefer an appeal before Joint Commiss....