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TMI Blog2018 (4) TMI 1733X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Even though the order-sheet indicates that the notice has been served and in spite of telephonic communication being made, the assess is not present, the order further indicates that the assessment order is being passed on the same date i.e. 8.9.2016,but, surprisingly, for a period of 9 months nothing is done and the order of assessment is passed on 12.6.2017. It is a case where the procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikash Kumar- SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Seeking quashing of the order of assessment passed on 12.6.2017 by the Assessing Officer, namely the Deputy Commissioner, Commercial Taxes, Bhabua, this petition has been filed under Article 226 of the Constitution. For the financial year 2013-14, the petitioner s establishment ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer, as is filed vide Annexure 2, and points out that notice was issued to the petitioner and on 8.9.2016 ex parte proceedings were ordered and it was directed that the order is being passed but the order was passed, in fact, on 2.6.2017 and between 8.9.2016 to 12.6.2017 no opportunity was given to the petitioner to give their say. Shri Vikas Kumar, learned counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s being passed on the same date i.e. 8.9.2016,but, surprisingly, for a period of 9 months nothing is done and the order of assessment is passed on 12.6.2017. It is a case where the proceedings were to be held on 8.9.2016. The order-sheet indicates that the order has been passed, but the order seems to have been passed on 12.6.2017. If the matter could be kept pending for 9 months before the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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