9911796707
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Issues:
Challenge to assessment orders for various years based on status assignment and tax treatment. Analysis: The petitioner contested assessment orders for multiple years, challenging the status assigned and tax treatment. The petitioner and his sons were initially assessed as individuals, but subsequent assessment orders treated them as an association of individuals. The petitioner argued that the assessing officer cannot arbitrarily change the status without fresh material or unconsidered evidence. Citing legal precedents, the petitioner emphasized the need for valid reasons to deviate from previous assessments. The court agreed, stating that without additional material or unconsidered evidence, the assessing authority cannot alter the status assigned in prior assessments. The court quashed the challenged assessment orders, directing the assessing officer to maintain the status assigned in previous orders. The government pleader contended that the petitioner should have sought reference under the Agrl. I.T. Act regarding the challenged orders. However, the petitioner argued that the orders were not prejudicial as they did not enhance tax liability. The court agreed with the petitioner, citing a Division Bench ruling that dismissed the need for reference when the revision application was rejected. Consequently, the court rejected the government pleader's argument, stating that the petitioner had no effective alternate remedy and proceeded to allow the writ petition. In conclusion, the court allowed the writ petition, quashing the challenged assessment orders and directing the assessing officer to maintain the status assigned in previous orders. The court made no order regarding costs in this matter.
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