1997 (7) TMI 610

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..... against a common order dated June 20, 1996 passed by the Tribunal in S.T.A. Nos. 277-80/96 pertaining to the years 1986-87 to 1989-90. 2.. The petitioner is a partnership-firm. For the periods in question, the petitioner was initially subjected to the ex parte assessment orders all dated May 20, 1994. It had filed an application for cancellation of the said orders as required under section 12-D .....

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..... he Joint Commissioner who dismissed the appeals on the ground that, in view of sub-section (3) of section 12-D of the Act, the appeals, were not maintainable. On further appeal, the Tribunal also took the same view. 4.. Section 12-D of the Act reads as under: Section 12-D: Cancellation of assessment in certain cases.-(1) Where an assessee within one month from the service of a notice of demand .....

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..... ion (1) of section 12-D, it is clear that once the ex parte order is cancelled, fresh assessment has to be made only in accordance with the provisions of section 12 of the Act. So far as subsection (3) of the said section is concerned, it prohibits the filing of appeal only against the order passed under sub-section (1) thereof, i.e., the order refusing to cancel the ex parte assessment order. Thi .....

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