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2014 (7) TMI 1205 - HC - VAT and Sales TaxMaintainability of writ petition - Reopening of assessment - ex-parte order - The case of the Revenue was that as per the books of the petitioner after tallying the opening stock of raw materials the additional purchase of raw material, other incidental charges, etc., the stock transfer to the manufacturing arm, i.e., M/s. Basant Cables & Conductors Pvt. Ltd. was less than the total amount of production in all the years. Held that:- Before us it is urged that the assessing officer erred in not granting any adjournment and granting a date to the assessee to approach the High Court. The order of the Commissioner of Taxes was passed on September 4, 2013. Thereafter notice was issued to the assessee on September 30, 2013. The assessee asked for a date and thereafter another date was given directing it to appear before the assessing officer on November 8, 2013. Again a date was prayed for and the matter was adjourned to December 16, 2013. Again a request for adjournment was made but it appeared that this was not allowed and the assessment order was passed. We are clearly of the view that the manner in which the assessee has acted does not entitle it to get any relief from this court. - In this case the assessing officer gave notices thrice to the assessee but it did not care to appear before the assessing officer and just kept asking for adjournments. We cannot condone this sort of behaviour of the assessee.- Petition dismissed - Decided against the assessee.
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