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TMI Blog2019 (2) TMI 1777X X X X Extracts X X X X X X X X Extracts X X X X ..... are accordingly quashed and set aside. Since we have not found any default in the initiation of the proceedings, we allow the assessing authority to move afresh and with such words of caution, we direct that the petitioner would appear before the assessing authority, the Deputy Commissioner, State Taxes, respondent No. 3 on February 26, 2019 at 11 a. m. when he shall proceed to fix up the date of hearing on the assessment proceeding and pass appropriate orders in accordance with law after due opportunity of hearing which order be passed within one week of the appearance of the petitioner on February 26, 2019. Petition allowed. - Civil Writ Jurisdiction Case No. 1713 of 2019 - - - Dated:- 21-2-2019 - JYOTI SARAN AND ARVIND SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection of issuance of notice under section 27(1) of the Act but this order was not signed by the Commercial Tax Officer rather on the same date, an exparte assessment order was passed, which again is not signed. She submits that the illegality is that though the matter was adjourned to March 27, 2018 as manifest from the order dated March 23, 2018 but the proceeding was never put up on the said date rather the next date mentioned in the order sheet is August 3, 2018 when issuance of demand notice has been directed. She returns to submit that in between this period that a serious lapse has occasioned in passing of the assessment order on March 29, 2018 even when no proceeding was held by the assessing authority on the said date and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh the assessment order dated March 29, 2018 together with the demand notice dated March 30, 2018 impugned at annexures 2 and 5 respectively which are accordingly quashed and set aside. 8. Since we have not found any default in the initiation of the proceedings, we allow the assessing authority to move afresh and with such words of caution, we direct that the petitioner would appear before the assessing authority, the Deputy Commissioner, State Taxes, respondent No. 3 on February 26, 2019 at 11 a. m. when he shall proceed to fix up the date of hearing on the assessment proceeding and pass appropriate orders in accordance with law after due opportunity of hearing which order be passed within one week of the appearance of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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