2014 (9) TMI 230

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..... g the impugned assessment order, a single inspection was conducted. Pre-assessment is said to be made from 2009 onwards. Hence, the petitioner is entitled for separate pre-assessment notice. Thereafter, the petitioner should be given opportunity to submit his reply. Thereafter, the matter should be adjudicated and separate orders have to be passed - Since the said procedure has not been followed, .....

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..... essment order has been challenged by contending that in respect of the four assessment years viz., 2009-2010 to 2013-14, a single order of assessment was passed. In fact, a single pre-assessment notice was issued, which has ultimately resulted in passing of a single order of assessment, since the petitioner has not responded to the pre-assessment notice. 4. The learned Additional Government Ple .....

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..... essment order is set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to issue four pre-assessment notices in respect of the four assessment years. The petitioner is given 15 days time to submit his explanation and thereafter, after affording the opportunity of personal hearing, the respondent shall consider the case of the petitioner and pass .....

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