TMI Blog2010 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner as per the notice of the second respondent, the second respondent is given 30 days time from January 8, 2010 and pass appropriate orders. It is made clear that immediately on passing the assessment order, as per the order of remand made by the appellate authority dated December 2, 2008, the second respondent shall lift the order of attachment subject to the condition that the petitioner shall file an affidavit of undertaking before the assessing officer that the petitioner shall not alienate the property in question - W.P. No. 310 of 2010 - - - Dated:- 12-1-2010 - JYOTHIMANI P., J. ORDER:- P. JYOTHIMANI J. Mr. R. Mahadevan, learned Additional Government Pleader takes notice for the respondents. This writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While setting aside the assessment and levy of penalty and remanding the matter back to the assessing officer to pass fresh orders, the petitioner was also directed to produce accounts before the assessing officer and cooperate with him within three months from the date of receipt of that order. It is the case of the respondents that inspite of the said direction given by the appellate authority, the petitioner has failed to produce documents and it is stated that a notice was given on August 19, 2009 by the assessing officer in which it is stated that the petitioner was directed to produce accounts for the year 1998-99 for check and inspite of summons having been served the petitioner failed to produce accounts. It is stated that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of attachment is lifted by the assessing officer then the Department will be at loss. Therefore, lifting of attachment at this point of time is not necessary. No prejudice is going to be caused if the attachment is not lifted, if really the petitioner has no intention to alienate the property. Considering the facts and circumstances of the case and taking into consideration that the proceedings of assessment are pending before the assessing officer, I am of the considered view that a direction has to be given to the assessing officer to pass order of assessment after giving due opportunity to the petitioner. In such a view of the matter, directing the second respondent to complete the process of assessment after giving sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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