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TMI Blog2016 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... was given to the assessee to meet the objections of the Revenue and for the Assessing Officer to consider the assessee's response to it. We have given a detailed order at the interim stage, because normally we do not entertain a Writ Petition wherein assessment order has been passed after participation of the assessee in the assessment proceedings. However looking at the context in which the assessment order has come to be passed, prima facie, we are of the view that it would require detailed consideration. Accordingly, there shall be an interim relief in terms of prayer clause (d). - Writ Petition No. 1116 of 2016 - - - Dated:- 29-6-2016 - M. S. Sanklecha And A. K. Menon, JJ. Mr. J. D. Mistri, Senior Counsel, a/w Mr. Madhur Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in the order disposing of the objections. However in the last sentence of that communication the petitioner states that we will be glad to furnish any further information/explanation that your goodself may require in the matter of present assessment . The petitioner attended the Assessing Officer s office on 30th March, 2016. It is the petitioner's contention that the facts stated in the letter dated 30th March, 2016 were discussed. The Assessment order was passed on 31st March, 2016 while a notice of demand appears to have been issued to the petitioner on 30th March, 2016 under Section 156 of the Act i.e. even prior to the passing of the Assessment Order. 5. It is the contention of the Revenue that the petitioner has particip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned notice; (c) Reasons furnished on 7th August, 2015 (although dated 24th July, 2015) and again on 26th October, 2015; (d) Petitioner filed its objection on 7th December, 2015; (e) Notice dated 11th March, 2016 under Section 142(1) of the Act fixing hearing on 28th March, 2016; (f) Objections disposed of on 28th March, 2016; (g) Notice under Section 143(2) of the Act dated 28th March, 2016 fixing hearing on 30th March, 2016; (h) Demand Notice under Section 156 of the Act dated 30th March, 2016; and (i) Assessment Order dated 31st March, 2016 under Section 143(3) of the Act. 7. The Assessing Officer is obliged to be aware of the order of this Court in Asian Paints Ltd. (supra). Therefore it was his duty to ensure t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Ratnaparkhi attends files letter dated 30/1/2016 (Sic) relating to shortage of time and letter dated 30/3/2016 regarding discrepancy in architects certificate. Explanation regarding sale of flats to related parties filed case discussed. Sd/ ( Representative of Assessee) 30/3/2016 Order under Section 143(3) r/w 147 passed. (emphasis supplied). 10. Thus the aforesaid attendance sheet itself indicates that the order was passed on 30th March 2016. The affidavitinreply states that the order was passed on 31st March 2016. The demand notice and the affidavitinreply states incorrectly mentions the date 30th March 2016. 11. We would not normally exercise our extraordinary jurisdiction where an efficaci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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