1996 (7) TMI 520

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..... a regular appeal against this order is available, learned counsel for the petitioner seeks to maintain this writ petition on the following grounds. In the notice dated February 26, 1996, certain details had been called for, but in the penultimate paragraph, it is stated that if the details are not furnished, the claim on consignment sales effected by the petitioner will be disallowed and he will .....

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..... ceived only on May 6, 1996 and the petitioner by his letter dated May 15, 1996 sought for time till May 31, 1996, but the authority has proceeded to pass the impugned order of assessment on May 13, 1996 itself. On this ground, it is urged that proper opportunity had not been given to the petitioner. This again is a matter which can be agitated before the appellate authority in a regular statutory .....

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