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Sai Traders Versus Assistant Commissioner of Commercial Tax

2016 (11) TMI 979 - MADHYA PRADESH HIGH COURT

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 vi .....

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filed under Section 34 of the M. P. V. A. T. Act and direct the Assessing Officer to hear the petitioner and decide the application afresh by a speaking order - petition allowed - decided in favor of petitioner. - WP No. 16910 of 2016 - Dated:- 2-11- .....

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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. .....

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as been passed on 29/11/15. Inter alia contending that on the date when the assessment proceedings were listed before the Assessing Officer i.e. on 29/11/15, the assessee was confined to bed and as he was unable to move out from his home, he filed an .....

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without adverting to consider the grounds raised in the application for setting aside the ex parte order, the learned Assessing Officer has rejected the application without application of mind and without adverting to consider the grounds raised in t .....

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