2021 (10) TMI 932

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..... as without jurisdiction. Having not availed the remedy of an appeal, the Petitioner cannot question the assessment order at this stage i.e. after receiving the TRN. Consequently, the Court is not prepared to entertain at this stage a challenge to the assessment order or to the consequent TRN. Petition dismissed. - W.P.(C) No.32656 of 2021 - - - Dated:- 21-10-2021 - MR. DR. S. MURALIDHAR CHI .....

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..... OVAT Act. 4. It appears that the said assessment order was passed with the participation of the counsel for the Assessee. The counsel for the Assessee appears to have sought time for documents but after it was refused, he stopped appearing. For some reason the Assessee chose not to challenge the aforementioned Assessment Order in appeal. It is pointed out by Mr. Sunil Mishra, learned Additional .....

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..... (3) of Schedule E‟ Part-I the certificate sent to the TRO by the Assessing Authority cannot be questioned by the Assessee and no objection could be entertained by the TRO. He further points out that the Assessee applied for a certified copy of the assessment order and from the stamp seen on the copy thereof it appears that the same was made ready on 20th January, 2020 itself. Yet no step w .....

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