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TMI Blog2018 (3) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... f notices and assessments on the petitioner, it appears that even the department is prima facie convinced that Jignesh Metha had duped the petitioner and other similar traders. This is precisely why criminal prosecution has been launched against him. Under the circumstances, we would allow the petitioner to file appeals against the two orders of assessment. We are informed that the petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAN H VAKIL(7098) for the PETITIONER(s) No. 1 MR CHINTAN DAVE, AGP for the RESPONDENT(s) No. 1, 2 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petition arises in peculiar facts. We may notice facts at the outset. The petitioner is an individual. He had started trading business in the year 2010 in the name of Sun Innovation. The proprietary concern was duly regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were dispatched at the petitioner's known address. The petitioner, however did not participate. The Assessing Officer eventually passed orders of assessment for the assessment year 2011-12 on 22.02.2016 and for the assessment year 2013-14 on 11.08.2016. These assessment orders were also dispatched to the petitioner on the same address. Since no payments were made by the petitioner, recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the orders of assessment were also not supplied by the department along with the reply, copies thereof are produced. The petitioner at least now has the copies of the orders of assessment. 3. In view of peculiar facts, the petition is disposed of with following directions: (i) It will be open for the petitioner to file appeals against the orders of assessment. If such appeals are fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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