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TMI Blog2016 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... d to succeed. - he matter is remitted back to the first respondent for fresh consideration and while doing so, the first respondent shall take into consideration the reply given by the petitioner dated 30.9.2009 to the notice issued by the second respondent dated 9.9.2009 and after affording an opportunity of personal hearing, pass a reasoned order on merits and in accordance with law. - Decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Therefore, the orders to be passed in W.P.No.3335 of 2015 would depend upon the outcome of the writ petition in W.P.No.3334 of 2015. 3. The learned counsel for the petitioner submitted that the impugned order is bad in law on account of the fact that the earlier proceedings, which have attained finality in respect of the same assessment year, is sought to be reopened by the first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 50 lakhs and therefore, the second respondent had issued the show cause notice on 9.9.2009 stating that the petitioner is mandatorily required to file return in Form 1 from April 2007. However, the said proceedings were not taken up for adjudication and the matter was lying dormant. After jurisdiction was transferred to the first respondent, the first respondent, on perusal of files, initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply dated 30.9.2009, the matter did not attain finality. Therefore, the annual turnover of the dealer for the concerned assessment year did not attain finality and the averment made by the petitioner that merely because an order has been passed under Section 22(2) of the Act on 12.3.2010, it should be concluded that the annual turnover has been taken, is an argument stated to be rejected. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice issued by the second respondent dated 9.9.2009 and after affording an opportunity of personal hearing, pass a reasoned order on merits and in accordance with law. The above exercise shall be completed within four weeks from the date of receipt of a copy of this order. No costs. Consequently, the connected MP is closed. 10. In view of the order passed in W.P.No.3334 of 2015, the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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