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2008 (8) TMI 807 - ORISSA HIGH COURTWhether the order of assessment being nullity and without jurisdiction cannot be given effect to and is liable to be set aside? Held that:- In such a fact-situation, as writ is a discretionary relief and should not be granted in favour of a person, like the petitioner who just wants to buy time and withhold the public money adopting such dilatory methods, the petitioner has disentitled itself for any equitable relief. Mr. Sahoo is not able to point out as to how the cause of the assessee has been prejudiced by such assessment order. But considering the fact that the assessment order had been passed by an officer lacking inherent jurisdiction, it cannot be sustained in the eyes of law. Therefore, the petition deserves to be allowed. In the fitness of the case, petitioner ought to have approached the appellate forum. However, in order to avoid the pre-deposit condition of 20 per cent of the assessed amount, he approached this court directly. Thus, to meet the ends of justice, it is desirable that the petitioner be asked to deposit 20 per cent of the assessed tax and interest before the assessing authority, Range, Cuttack within a period of four weeks from today. The assessing authority, range shall issue a fresh notice for making a fresh audit assessment and shall complete all proceedings within a period of three months from the date of issuance of notice. However, it is clarified that any observation made herein shall not prejudice the case of either side.
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