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TMI Blog2017 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ected vide impugned order to appear on or before 30.1.1995 and there is nothing on record as to whether the assessee had appeared on or before 30.1.1995 or not. In my view that was only for the purpose of cutting time but then, A.O. ought to have issued notice and ought to have completed fresh assessment at-least as per time allowable u/s 10-B(2). Petition dismissed. - S.B. Sales Tax Revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter the assessee moved an application, for rectification, to the Tax Board which came to be rejected by the Tax Board vide order dt 24.1.1997, referred to hereinbefore. 3. Since the matter was pending for quite sometime and it was noticed that the instructions were given almost 20 years back to the then AO to pass an appropriate order within a period of 30 days from the date the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f AOs during those appropriate periods have been given but it does not serve the purpose of Revenue for it was required to pass an appropriate order, may be not within 30 days but at-least within the period prescribed under law in sec. 10-B(2) i.e. two years from the date the order was communicated to the AO and since no order has been passed, the present petition in my view becomes infructuous. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to refund as a result of the directions given by the Tribunal. 7. The court refrains from passing any direction in this regard. The petitioner is at liberty to avail appropriate remedy, which law may permit. 8. The petition having become infructuous as aforesaid, is accordingly dismissed. 9. A copy of this order be sent to the Commissioner, Commercial Taxes, Rajasthan, Jaipur, for in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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