Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 381 - HC - VAT and Sales TaxAuthorization granted to the assessing authority for reassessment challenged - Held that:- In the present case, the Commissioner has passed the order on February 15, 2012 granting permission for reassessment in pursuance of which notice was issued by the assessing authority on February 25, 2012 and proceedings before the assessing officer have not yet proceeded any further. We are of the view that ends of justice shall be served in directing the Additional Commissioner to consider afresh and take appropriate decision giving reasons. As far as the submission of learned counsel for the respondent that the Division Bench judgments relied on by the petitioner need to be referred, is not necessary to be considered in fact of the present case where notice was given to the petitioner which was replied and order has been passed recently, i.e., on February 15, 2012. We, however, make it clear that we are not expressing any concluded opinion on the issues raised in the writ petition and the questions are left open. In result, the order dated February 15, 2012 is hereby set aside. Respondent No. 3 is directed to take a fresh decision.
|