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TMI Blog2020 (12) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- In view of the fact that the petitioner did not have full opportunity to represent the case before the assessing officer, let the petitioner be given such opportunity. For such purpose, without expressing any opinion on the merits and demerits of the case, impugned order dated 09.12.2020 is set aside. The petitioner shall not insist on a separate notice being issued and appear befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;BLE THE CHIEF JUSTICE MR. AKIL KURESHI And HON'BLE MR. JUSTICE S.G. CHATTOPADHYAY For the Petitioner : Mrs. S. Deb (Gupta), Advocate. For Respondent : Mr. P.K. Dhar, Sr. G.A., Mr. K. De, Addl. G.A. ORDER (Akil Kureshi, CJ) Rule. Mr. K. De, learned Addl. Government Advocate waived Rule on behalf of the respondents. He has already filed the reply opposing the petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 12,48,530/-. The petitioner has challenged the said order on various grounds. The case of the petitioner is that though the authorities were well aware about the fact that the petitioner is the owner of the goods, no notice to the petitioner was issued. The petitioner had made representations and communications to the authorities before the said order was passed which were not taken into accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, let the petitioner be given such opportunity. For such purpose, without expressing any opinion on the merits and demerits of the case, impugned order dated 09.12.2020 is set aside. The petitioner shall not insist on a separate notice being issued and appear before the said authority and file the objections within a period of two weeks from today. The assessing officer shall pass a fresh order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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