1990 (1) TMI 46

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....ginal Petition No. 20 of 1988 is the appellant in this writ appeal. In the original petition, the prayer was to quash exhibits P-3 and P-6 orders, passed by respondents Nos. 1 and 2. The petitioner is a partner of a firm, Messrs. Eastern Spices Trading Company. The managing partner was one R. Murukesan. The firm was doing business in spices. We are concerned with the assessment year 1979-80. The f....

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....of the firm were literally playing hide and seek with the Department. It was patent that the managing partner, Sri. R. Murukesan, was evading service of notice. When the notice of demand was served on the assessee, an application for reopening the assessment was filed under section 146 of the Act. It was rejected by exhibit P-3 order dated August 19, 1982. A perusal of exhibit P-3 will show that t....

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....hat the order passed by the Commissioner cannot be found fault with, and declined jurisdiction.The original petition was dismissed. The petitioner in the original petition has come up in writ appeal. We heard counsel for the appellant. On a perusal of exhibits P-3 and P-6, it is evident that the firm and its partners were successfully evading service of notice and, as stated by the Commissioner....