2022 (9) TMI 1471

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....Sandip Choraria, Mr. Himangshu Kumar Ray, Mr. Rajarshi Chatterjee For the State : Mr. A. Ray, ld. G.P., Md. T. M. Siddiqui, ld. A.G.P., Mr. D. Ghosh, Mr. D. Sahu For respondent 1, 2 & 3 : Mr. Uday Shankar Bhattacharyya, Ms. Ekta Sinha T.S. Sivagnanam J.: 1) This intra court appeal filed by the writ petitioner is directed against the order passed on 23.03.2022 in WPA 4910/2022. The said....

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.... of registration was made on 16.12.2020 to restore the registration, which was cancelled on 29.11.2019. Admittedly, the appellant will not be entitled to the benefit of the circular issued by the Department being notification no. 34 of 2021 dated 29.08.2021 as well as 16.09.2021 which was pursuant to the order of the Hon'ble Supreme Court extending the period of limitation for filing appeals u....

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.... 3) Therefore, in the considered view of this Court, the Assessing Authority, being the Assistant Commissioner, Asansol should take into consideration this fact and examine as to whether the registration of the appellant could be restored or not. Since the Appellate Authority has solely proceeded on the ground of limitation without touching the above mentioned facts, we are of the considered view ....