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TMI Blog2013 (3) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable to change at the hands of the authority who may modify it, or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. Therefore, the case of the petitioner is fully covered by the principles laid down by the Division Bench. Thus, it is obvious that the respondent has acted illegally in not considering the objections filed by the petitioner and for that reason Ext.P4 is unsustainable. - respondent directed to pass fresh orders on Ext.P1 notice, considering Ext.P3 objection and after affording the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition, what is contended by the petitioner is that it had sought time for filing objections by Ext.P2 and Ext.P3, objection was filed on 9.12.2011 and that despite having received Ext.P3 before despatching Ext.P4, the respondent did not consider the objections. 5. Although the learned Government Pleader contended that by the time Ext.P3 was received, the order was already passed, the learned senior counsel for the petitioner placed reliance on the Division Bench judgment of this Court in Cochin Plantations Ltd. v. State of Kerala (227 STC, 38) and contended that the order is illegal. 6. I have considered the submissions made by both sides. 7. Admittedly, Ext.P3 objection was received in the office of the respondent on 9.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oy it, before it is made known, based on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, foir any possible change or modification therein. By applying the above principle it has to be taken that before the assessment order has become effective by issuing the same by the office of the assessing authority, the assessee has filed its returns." 8. Therefore, the case of the petitioner is fully covered by the principles laid down by the Division Bench. Thus, it is obvious that the respondent has acted illegally in not considering the objections filed by the petitioner and for that reason Ext.P4 is unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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