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M/s. IDEAL MILL STORES Versus THE COMMERCIAL TAX OFFICER II, N. PARAVUR AND THE INSPECTING ASST. COMMISSIONER, MATTANCHERRY

2015 (7) TMI 630 - KERALA HIGH COURT

Validity of Assessment order - The petitioner's case is that, he was not aware of the assessment order. Considering the fact that no notice has been addressed to the petitioner and the petitioner is a registered dealer who otherwise submits accounts .....

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N NAMBOODIRI, SMT.K.P.RANI FOR THE RESPONDENT : SMT.SOBHA ANNAMMA EAPEN JUDGMENT The petitioner challenges Ext.P3 assessment order on the ground that, the order was issued without giving substantial opportunity to raise objections. 2. In Ext.P3 order .....

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