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TMI Blog2012 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... justice by purported order dated January 25, 2007, the assessment order deserves to be set aside and hence set aside. Consequently, the demand notice against the petitioner is also set aside. Appeal allowed. - W.P. (T) No. 1006 of 2010 - - - Dated:- 4-5-2012 - PRAKASH TATIA C.J. AND APARESH KUMAR SINGH J. For the Respondents : Rajesh Shankar, S.C.I, For the Appellant : M/s. Biren Poddar, Darshana Poddar, Piyush Poddar and Amrita Sinha Heard learned counsel for the parties. 2. The petitioner is aggrieved against the assessment order dated January 25, 2007 (annexure 5), which is for the year 2002-03 passed under section 17(3) of the Bihar Finance Act, 1981, by the Deputy Commissioner of Commercial Taxes, Bokaro Circle, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. It is submitted that not only this but even after purported making assessment on January 25, 2007, as alleged by the assessing officer, no demand notice was served upon the petitioner for more than two and half years. It is further submitted that the assessment order was passed definitely ante-dated and this finds support from the fact that in the margin of the order-sheet dated January 25, 2007, it is mentioned that a demand notice was also dispatched on January 31, 2007. This fact is contrary to the respondent's own document, i.e., demand notice (annexure 3) dated January 31, 2007 which has been served upon the assessee, which is a public sector undertakings, on October 26, 2009. Therefore, according to learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not taken up and it was taken up after six months, on November 21, 2005 and thereafter, several dates were given and in order-sheets it was clearly mentioned that fresh notice be issued to the assessee obviously because of the reason that on date fixed for the proceeding on May 21, 2005 the matter was not taken up. In view of the statement made in counter, it is clear that no notice was ever issued to the assessee communicating the date of proceedings after May 21, 2005. Therefore, the impugned order dated January 21, 2007 was passed without affording opportunity of hearing to the assessee and has been passed without any knowledge of the assessee and hence, liable to set aside on this ground. 6. So far the contention of learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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