9911796707
TMI Blog2009 (4) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... 268 of 2002 - - - Dated:- 6-4-2009 - SAPRE A.M. AND PRAKASH SHRIVASTAVA, JJ. ORDER:- The order of the court was made by PRAKASH SHRIVASTAVA J. This writ petition has been filed by the petitioner challenging the initiation of the reassessment proceedings under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, without serving the order of assessment. The matter relates to the assessment period from April 1, 1995 to March 31, 1996. The petitioner had filed the return for the assessment period in question and the assessment proceedings were taken up by the assessing authority and the case was reserved for passing the final order of assessment. The petitioner was then served with the notice dated December 29, 2000, under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment. Unless the order of assessment is served, assessee would not be in a position to respond to the ground on which the assessment is sought to be reopened. The order of assessment has been served upon the petitioner much later on March 3, 2001. Section 27 of the Act deals with the assessment of tax and provides the manner as to how the assessment shall be made and section 28 provides for reassessment in case of turnover escaping assessment where an assessment has already been made. The term is made occurring in sections 27 and 28 of the Act needs to be considered in the context in which it has been mentioned. It cannot be held that by mere signing of an assessment order by assessing authority the assessment is made becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, ordinarily not less than thirty days from the date of service of the notice as may be fixed in that behalf, why he should not be assessed or reassessed to tax and/or penalty should not be imposed upon him and directing him to produce on the said date his books of account and other documents which the assessing authority may require and any evidence which he may wish to produce in support of his objection: Provided that no such notice shall be necessary where the dealer, having appeared before the assessing authority, waives such notice. (2) On the date fixed in the notice issued under sub-rule (1) or in case the notice is waived on such date which may be fixed in this behalf, the assessing authority shall, after considering the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced from these authorities is the essential requirement of communication of an order passed by the assessing authority to the assessee concerned. It is not in dispute that the assessment order dated March 30, 1979, was not served on the assessee at least till the time the Commissioner of Gifttax initiated proceedings under section 24(2) of the Act. It is thus clear that there was no valid assessment order communicated to the assessee in existence so as to entitle the Commissioner to invoke the jurisdiction under section 24(2) of the Act and exercise powers of suo motu revision therein. Thus in view of the aforesaid analysis and the judgment of the Division Bench of this court in the matter of Smt. Jijeebai Shinde [1986] 157 ITR 122 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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