1999 (8) TMI 930

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..... e Tax Tribunal, Aligarh, whereby it dismissed the dealer s second appeal Nos. 745 and 746 of 1990. 2.. I have heard Sri V.K. Agarwal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel. 3.. The facts are that March 5, 1990 was the date fixed for proceedings of assessment before the assessing officer. The dealer s case is that although he was ill, he went to the o .....

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..... ntries dated February 15, 1990, February 26, 1990 and March 13, 1990 which lends support to the dealer s contention that the officer was not actually there. In any case, it is admitted that the assessing officer had not come to his office till 2 p.m. The notice must have been issued for attendance at 10 a.m. Therefore, if a dealer who had been summoned for attendance at 10 a.m. and the officer was .....

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