9911796707
TMI Blog2013 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ekh For the Respondent : Mr B. B. Sharma, AGP JUDGMENT Having regard to the nature of controversy, both the petitions are taken up for final hearing and are being disposed of by this common order. 2. By these writ petitions under Article 226 of the Constitution of India, the petitioner company has challenged the (i) assessment order dated 29 June 2013 (Exhibit "A") passed by the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and still the impugned assessment order refers to a Chartered Accountant having attended on 24 June 2011 and requesting the Assessing Officer for adjournment and considering his request the said Chartered Accountant was called on 26 June 2013, but he did not appear till the date of passing of the assessment order nor any communication was received from him. Hence the orders were passed under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant, learned counsel for the respondents has relied upon the authorization issued by the petitioner in favour of the said Chartered Accountant for the assessment years 2006-07 and 2007-08. The learned counsel for the respondents submitted that since the Chartered Accountant was appearing for the petitioner for those two years, the Assessing Officer proceeded on the basis that the same Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner reiterates that no notice was received by the petitioner for the Assessment Years 2005-06 and 2008-09. 9. The learned counsel for the petitioner further submits that the Assessing Officer has resorted to the above for purportedly passing the order within the period of limitation as limitation was to expire on 30 June 2013. 10. The learned counsel for the respondents also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, direct that in case the petitioner files appeals before the Deputy Commissioner of Sales Tax (Appeals) within 2 weeks from today, the appellate authority shall entertain the appeals and examine all contentions without raising the plea of limitation as far as the filing of appeals is concerned and decide the appeals in accordance with law as expeditiously as possible. 13. In the peculiar fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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