2015 (8) TMI 1580 - HC - Indian Laws

Challenged the re-assessment order without prior assessment - HELD THAT - The petitioner contended that a re-assessment order was issued without any prior assessment, citing the Supreme Court decision in Ghanshyamdas Vs. Regional Assistant Commissioner of Sales Tax, Nagpur 1963 (8) TMI 2 - SUPREME COURT . The Standing Counsel for the Finance Department acknowledged that the re-assessment orders were indeed passed without any initial assessment. Consequently, the petitions were allowed, and the re-assessment orders were set aside.

Summary

Issues Involved: Petitioner challenges re-assessment order without prior assessment.

Summary:
The petitioner contended that a re-assessment order was issued without any prior assessment, citing the Supreme Court decision in Ghanshyamdas Vs. Regional Assistant Commissioner of Sales Tax, Nagpur. The Standing Counsel for the Finance Department acknowledged that the re-assessment orders were indeed passed without any initial assessment. Consequently, the petitions were allowed, and the re-assessment orders were set aside.