9911796707
TMI Blog2021 (7) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... llect the records. There was no response. Finally to notice dated 16.07.2019 calling upon the petitioner to appear on 26.07.2019, the petitioner had appeared on 20.11.2019 and 03.12.2019 and received all documents. There is thus no question in my mind that the petitioner has delayed the matters substantially by not appearing before the Assessing Authority and taking the copies of documents that were being supplied and ultimately the exercise was completed only in the first week of December, 2019, despite the order of this Court having been passed in February, 2017. The argument raised is that it is only in the impugned order that the pages of the books relied upon have been indicated and the Assessing Authority did not at any point in ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2017 setting aside the assessments in the following terms: 8. Accordingly, the writ petitions are disposed of by directing the petitioner to treat the impugned orders as show cause notices and if the petitioner seeks copies of the documents or records, the first respondent shall provide copies of the same wherever it is permissible and viable. On receipt of the copies of documents, the petitioner is directed to submit their objections within a period of ten days there from and after receipt of the objections, the first respondent shall afford an opportunity of personal hearing and redo the assessments in accordance with law within 15 days thereafter. Till fresh orders of assessment are passed, no coercive action shall be initiated by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court having been passed in February, 2017. 6. Pursuant thereto, the Assessing Authority has called upon the petitioner to appear in person to explain its stand in support of its returns. Several opportunities have been granted and in response to all the opportunities, the petitioner only sought time. Some adjournment letters have been placed on record, wherein the petitioner state that it was not in a position to appear on a particular day. Suffice it to say there is no bonafide attempt to appear at any stage and explain its stand. This sequence of events have thus culminated in the passing of impugned order of assessments wherein the Assessing Authority, on the basis of comparison of the physical stock taken at the time of inspectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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