TMI Blog2008 (2) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... section 39(1) of the Act, for the periods April, 2005 to November 2005, vide annexures D to D7 and also the notices of demand dated July 7, 2006 issued by the second respondent in form 180 in consequence to the orders of reassessment dated June 29, 2006, passed under the provisions of the Act vide annexures E to E7, has presented the instant writ petition. The petitioner is a public limited co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and consequently, demand notices have been issued by second respondent. Therefore, petitioner was constrained to redress his grievance before this court, by way of filing this writ petition, assailing the correctness of the impugned reassessment orders and demand notices, on the ground that, if an opportunity has been afforded to him, he might have substantiated his case that, the subject-matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given to him to substantiate his case. But the first respondent has not considered the said request made by the petitioner in the objections dated March 17, 2006. In view of nonconsidering the objections filed by the petitioner and not conducting the proper enquiry in strict compliance with the mandatory provisions of the Act and Rules, as rightly pointed out by learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure D to D7 and also the notices of demand dated July 7, 2006 issued by the second respondent in form 180 in consequence to the orders of reassessment dated June 29, 2006, passed under the provisions of the Act vide annexures E to E7 are hereby set aside. Matter stands remitted back to the first respondent for reconsideration afresh, with a direction to take appropriate decision, after a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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