9911796707
TMI Blog2017 (3) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... ecially when tax liability is to be imposed upon the petitioners. The minimum requirement is that Notice of hearing should be served upon the Assessee before passing such order against the assessee - This minimum requirement has not been fulfilled in this case as a result of which work load of this court has unnecessarily been increased and therefore, such type of matters should be remanded - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 (Annexure 5 to the memo of the petition) has been passed by the Deputy Commissioner, Commercial Taxes, Gumla Circle, Gumla on the basis of deemed service of Notice much after conclusion of assessment proceedings without initiating any proceedings for reassessment. No Notice has ever been received by this petitioner and ex-parte order has been passed vide order dated 9th September, 2014 (Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the guarantors of the petitioners. Such type of service of Notice is no Notice in the eye of law, especially when tax liability is to be imposed upon the petitioners. The minimum requirement is that Notice of hearing should be served upon the Assessee before passing such order against the assessee. The Deputy Commissioner, Commercial Taxes, Gumla Circle, Gumla has lost sight of this fact. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6 to the memo of the writ petition) to the extent it relates to the period 2008-09 and the Certificate Proceeding being Certificate Case No. 20 of 2014-15 (Annexure 4 to the memo of the writ petition) to the extent it relates to the period 2008-09 initiated by the Sub- Divisional Magistrate-cum- Certificate Officer, Gumla and we, hereby, remand the matter to the Dy. Commissioner, Commercial Taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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