9911796707
TMI Blog1996 (8) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under the provisions of the Act. 3.. For the year in question the petitioner-firm was served with the notice of demand in form 5 issued under the provisions of section 12-B of the Act read with rule 17(2) requiring him to pay the advance tax on raw cashew. The petitioner challenged the said notice, inter alia, on the ground that no tax was payable on the raw cashew, on various grounds by filing a writ petition bearing W.P. No. 37943 of 1992, wherein the operation of the said notice was stayed by an interim order dated December 9, 1993 (annexure A). Since the very same question of liability of tax on raw cashew was involved in the said writ petition pending before this Court, the assessing officer found it more desirable to seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 or 22-A or any judgment or order made by any court. (6) In computing the period of limitation for assessment under this section,- (a) the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any court or any other authority shall be excluded; (b) the time during which the assessment has been deferred in any case or class of cases by the Commissioner for reasons to be recorded in writing shall be excluded." 6.. A reading of sub-section (6)(b) noticed above discloses that in computing the period of limitation for assessment, the time during which the assessment has been deferred in any case or class of cases by the Joint Commissioner for reasons to be recorded in writi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not amount to violation of the principles of natural justice. In this connection, I am referring to the judgment of the Supreme Court in the case of Union of India v. Jesus Sales Corporation [1996] 4 SCC 69, wherein it has been held (para 5): "The High Court has primarily considered the question as to whether denying an opportunity to the appellant to be heard before his prayer to dispense with the deposit of the penalty is rejected, violates and contravenes the principles of natural justice. In that connection, several judgments of this Court have been referred. It need not be pointed out that under different situations and conditions the requirement of compliance of the principle of natural justice vary. The courts cannot insist that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after affording a personal hearing. But any order passed after taking into consideration the points raised in the appeal or the application shall not be held to be invalid merely on the ground that no personal hearing had been afforded. This is all the more important in the context of taxation and revenue matters." 8.. So far as the last ground is concerned in my opinion that also is equally fallacious, because admittedly the issue as to whether raw cashew was taxable or not had a bearing on the final assessment which was to be made against the petitioner. But since that question at the relevant time was pending consideration before this Court in W.P. No. 37943 of 1992 no fault can be found on the part of the respondents in deferring the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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