2009 (9) TMI 891

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..... contentions had been raised. The petitioners had filed said appeal against 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 .....

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..... as made out a case of sufficient cause and in these circumstances, 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 .....

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..... te the proceedings not later than 6 months from that date. 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 o .....

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