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2015 (10) TMI 2493 - HC - VAT and Sales TaxInitiation of revisional proceedings - Notice issued under Section 40(2) of the Act by the Deputy Excise and Taxation Commissioner (Inspection)-cum-revisional authority, Hisar - Assessment was framed by the Assessing Officer of equal rank, namely, Deputy Excise and Taxation Commissioner-cum-Assessing Authority, Hisar and the revisional power has also been exercised by officer of same and equal rank. Held that:- in view of the decision of this court in the case of petitioner for the identical issue wherein notice issued under Section 40(2) of the Act for revising the assessment order by the officer of same rank was challenged reported in [2015 (2) TMI 1162 - PUNJAB AND HARYANA HIGH COURT], the Department had withdrawn the said notice, the impugned notices, Annexures P-3, P-5 and P-6, issued by respondent No.2 are set aside and liberty is granted to the State to issue fresh notice under Section 40(2) of the Act in accordance with law without prejudice to the rights of the parties. - Decided in favour of petitioner
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