2009 (9) TMI 891

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..... ainst the order of the Deputy Commissioner of Sales Tax (Appeal), dismissing the same as barred by limitation. It is the case of the petitioner that the best judgment orders were served on the petitioner on April 7, 2003. On April 12, 2003, the petitioner was admitted in hospital and was kept in ICU ward. In these circumstances, the petitioner totally lost sight of the orders which were serv .....

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..... tances, in our opinion, the ends of justice will be met, if the orders of the first and second appellate authorities and the judgment/orders passed by the assessing officer are set aside and restored to the file of the assessing officer and the petitioner is given an opportunity to produce whatever evidence he may have and, thereafter, to dispose of the matter according to law. In the light of .....

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..... . Rule made absolute accordingly. We make it clear that we have not set aside the order of attachment, which will continue till final order passed by the assessing officer and recovery is made, of any dues if any, in terms of the fresh orders that may be so passed. We make it further clear that the assessing officer to proceed to dispose of the proceedings without considering the time-limit, .....

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