2013 (5) TMI 811

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..... ioner though has challenged the garnishing order issued by the respondent with the plea that petitioner was never served with the assessment order, though it is alleged that the said assessment order was passed on 30-11-2011. 3. Learned counsel for the respondent filed brief counter affidavit and submitted that as per his record the assessment order was sent by speed post for which there are en .....

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..... ion can start from the date of the receipt of the assessment order by the assessee, which is not received, and now the copy has been supplied to the petitioner along with the counter affidavit, therefore, it may be presumed that petitioner was served with the assessment order when copy was supplied to the petitioner along with counter affidavit and he may be permitted to prefer appeal on the basis .....

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..... if appeal is not heard on merit then the appellate authority shall consider the prayer for interim relief expeditiously and order may be passed within 15 days in accordance with law. In view of above order, it will be appropriate to stay the garnishing order dated 24-1-2013 till the petitioner s application for interim relief decided by the appellate authority. 8. The writ petition is allowed a .....

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