2007 (3) TMI 798

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..... the revision order dated 23.1.2006 passed by the second respondent-Deputy Commissioner is an order which has not been actually passed on 23-01-2006 and it is only predated somewhere in November, 2006. 2. The original assessment had been made on 28-02-2002 and the order of assessment was served on the petitioner on 09-03-2002. The revision of the assessment order could be made in accordance with .....

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..... could not be served for 10 months. 5. Counter-affidavit has been filed by the second respondent-Deputy Commissioner (CT), but, no explanation, whatsoever, has been given for serving the revision order after 10 months of having been passed. The only sentence in Para 7 by way of explanation is, 'However, there is some delay in serving the order by the assessing authority'. 6. Nowher .....

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