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Sai Traders Versus Assistant Commissioner of Commercial Tax

Jurisdiction of AO - M. P. Commercial Tax Act - the Assessing Officer did not consider the grounds raised in the application and rejected the application on the ground that inspite of the notice, petitioner did not appear - Held that: - Keeping in view the manner in which the application has been rejected in a casual manner without adverting to consider the grounds raised in the application which is not permissible, the order dated 29/07/16 Annexure P-5 is quashed and we restore the application .....

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rcial Tax Act and dismissing an application filed for setting aside an ex parte assessment order passed, this writ petition has been filed under Article 226 and 227 of the Constitution. Heard Shri Sanjay Mishra and Shri Amit Seth, learned Govt. Adv. on advance notice, we find that for the assessment year in question, petitioner was issued a notice for assessment by the Assessing Officer and as the petitioner did not appear before the Assessing Officer, an ex parte assessment order Annexure P-3 h .....

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