2012 (9) TMI 903

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..... urt was delivered by A.K. GOEL C.J.- This order will dispose of W.P. (C) No. 3178 of 2011, W.P. (C) No. 3107 of 2011 and W.P. (C) No. 3084 of 2011, as all the petitions involve identical questions raised by the same assessee. These petitions seek quashing of order of reassessment dated March 3, 2011 under the provisions of the Assam General Sales Tax Act, 1993. Case of the petitioner is .....

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..... assessing authority could not have proceeded with the reassessment. In any case the ex parte proceedings were not justified before the date of hearing. The learned counsel for the Revenue submits that the reassessment was within limitation under section 21 of the Act which provides for outer-limit of seven years if reassessment was made with the sanction of the Commissioner. In the present cas .....

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..... er the sanction was granted. As regards giving of proper hearing to the petitioner, in view of stand of learned counsel for the Revenue the assessing authority can consider the view point of the petitioner and then finalise the assessment and may not give effect to the ex parte assessment. Accordingly, we dispose of these petitions with a direction that earlier ex parte assessment may not be ac .....

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