9911796707
TMI Blog1998 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.. These three revisions relating to the assessment years 1985-86, 1986-87 and 1987-88 involve a common controversy and, therefore, they are being disposed of by a common judgment. 3.. These revision petitions are filed by the department against the order of the Sales Tax Appellate Tribunal. Respondent herein claimed himself to be an erstwhile partner of the firm Keyem Traders. His case was tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the respondent was that he having retired from the firm, was entitled to notice before any such liability could be fastened on him and that notice served upon the firm alone was not sufficient. He further contended that no notice having been given to him, assessment made on the firm treating him to be a partner was a nullity. The Appellate Tribunal was of the view that the release d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no evidence to show that the appellant was a party to any of these proceedings............When we consider the facts and circumstances of the case, we are of the view that the appellant did not get an opportunity to explain his case before the authorities below. The firm, in this case, has not filed any appeals against the assessments completed for the relevant years. The crucial point to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant before us, without giving a chance to peruse the evidences by the assessing officer. So, we are of the view that the matter is to be considered by the assessing officer to fix the liability of the appellant, if any, on the assessment completed on the firm after April 1, 1985, i.e., the date of retirement of the appellant from the firm. For this limited purpose, these cases are remitted back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case being remitted to the assessing officer on the limited question. 8.. In the result, all the three revision petitions fail and are dismissed with the observations that the assessing officer would be at liberty to take any view on merits of the question whether the respondent retired from the firm with effect from April 1, 1985 and to consider all aspects relating to the plea of retirement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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