9911796707
TMI Blog1995 (1) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale proceedings, orders of assessment and order of penalty (annexure R/6). 3.. The facts are jejune. The respondents assessed the firm "Prakash Trading Company". The respondents also initiated action against the petitioner as the partner of the defaulting firm as noted above. The respondents passed the order of assessment against the firm. They also seized the goods linking the same as belong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the reply in opposition. 7. I have heard both sides. 8.. The counsel for the petitioner very frankly submitted as under: (a) The order of assessment passed against the firm has since been quashed by the superior authority and the matter has been remitted back to the lower authority for fresh assessment in conformity with law. The application of the petitioner (marked annexure P/4 with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution is a legal position which is too well-settled........." 11.. Faced with the preliminary objection, the counsel for the petitioner then prayed as under: (a) The Commissioner may be directed to consider and decide annexure P/4 in accordance with law within a reasonable period. (b) The period of limitation be extended to enable the petitioner to resort to alternative remedy to assail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay, as agreed to, shall be treated as condoned and the proceedings shall be decided on merits in accordance with law. (iii) The authority hearing such proceedings shall also pass appropriate order with regard to the sale proceeds as noted above in conformity with law. 14.. With the aforesaid directions, this petition stands finally disposed of with no orders as to costs. Petition disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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