9911796707
TMI Blog2019 (4) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner from visiting the Department either for seeking adjournment or for informing them regarding seizure of the documents by the Economic Offences Unit. It is obvious that the Assessing Authority awaiting the response from the petitioner on the notice at Annexure-4 had no other option but to pass the order on 15.12.2018 in absence of any assistance from the petitioner or any application filed in this regard. Whether the documents mentioned in Annexure-4 were under seizure of the Economic Offences Unit or not are a subject matter of the dispute in view of the stand taken by the Economic Offences Unit and we would not enter into such disputed area for the present rather bearing note of the laid back attitude of the petitioner in n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Soni Shrivastava, learned Counsel for the Economic Offences Unit, Government of Bihar, Patna and Ms. Kanak Verma, learned Central Government Counsel appearing for the Union of India. The petitioner has questioned the assessment order dated 15.12.2018 impugned at Annexure-7 together with the demand notice of the same date impugned at Annexure-7/A, inter alia on ground that the order is ex parte. This matter was taken up for consideration primarily because it was the contention advanced by learned Counsel appearing on their behalf that it is because the Economic Offences Unit of the Government of Bihar, who were arraigned as party respondent to the present proceeding, had seized the documents which were subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order passed on 15.12.2018. We completely fail to appreciate that if the notice under Section 142 of the Act was received by the petitioner on 29.11.2018 what stopped the petitioner from visiting the Department either for seeking adjournment or for informing them regarding seizure of the documents by the Economic Offences Unit. It is obvious that the Assessing Authority awaiting the response from the petitioner on the notice at Annexure-4 had no other option but to pass the order on 15.12.2018 in absence of any assistance from the petitioner or any application filed in this regard. Whether the documents mentioned in Annexure-4 were under seizure of the Economic Offences Unit or not are a subject matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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