9911796707
TMI Blog2013 (8) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, we direct the petitioner to submit his objections treating the show-cause notice dated November 20, 2010 as a show-cause notice and file his objections on or before August 31, 2013 and thereafter the respondents shall carry on the assessment proceedings in accordance with law. The petitioner is also at liberty to urge the aspect of limitation also in the said proceedings. - Decided in favour of assessee. - Writ Petition No. 22972 of 2013 - - - Dated:- 2-8-2013 - ROHINI G. AND CHALLA KODANDA RAM, JJ. For the Petitioner : Shaik Jeelani Basha For the Respondents : P. Balaji Varma, Special Standing Counsel for Commercial Tax ORDER:- The order of the court was made by CHALLA KODANDA RAM J.- The petitioner is a propr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not receive any response to the said letter, but received a notice in form No. IV on January 31, 2013 whereunder proceedings under section 25 of the Act were initiated against the petitioner. The petitioner once again addressed another letter dated January 31, 2013 bringing to the notice of the second respondent about non-receipt of notice/assessment/penalty proceeding with a further request to conduct assessment proceedings afresh basing on the books of accounts maintained by him. There was no response and the petitioner was constrained to approach this court by filing W.P. No. 3558 of 2013 and in response to the notice ordered by this court, a counter-affidavit was filed enclosing show-cause notice, copy of the assessment order, copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r), Chuttuguntta, 7th Ward, Piduguralla P.O, MD, Guntur District. After striking off the above address, it was written as follows: Opp. Swathi Wines, Besides Kerala Hotel 4. Penalty order in form 203, dated September 26, 2011 No postal cover was filed by the Department along with counter-affidavit. 5. Penal interest order in form 205, dated November 21, 2011 Mallela Adinarayana, Chuttugunta, Opp. Bismilla Biryani Point, Poduguralla, Guntur District. After rounding off the Chuttugunta , written as Suddaguntla Bazar Supporting documents to show that notices were dispatched to the above addresses and postal end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) it is left at or sent by registered post to any office or place of business of that person in the State; or (iv) where it is returned un-served, if it is put on board in the office of the local chamber of commerce or traders association. (2) The certificate of service signed by the person serving the notice shall be evidence of the facts stated therein. Inasmuch as admittedly the service of notice is not being in conformity with the prescribed procedure, we are of the opinion that the impugned assessment order is unsustainable being violative of the procedure prescribed for making assessment after service of notice and giving opportunity of hearing. Further, the penalty and interest are being consequences of the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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