TMI Blog2016 (1) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondents giving opportunity to the petitioner to explain the error committed by the assessee, especially, when the assessee is wholly owned by the Central Government as a Central Government Undertaking/Public Sector Undertaking - the impugned order of assessment is in violation of principles of natural justice. Petition allowed - assessment to be redone - matter on remand. - W. P. (T) No. 245 of 2015 - - - Dated:- 12-1-2016 - Mr. D.N. Patel and Mr. Amitav K. Gupta, JJ. For the Petitioner: M/s. Darshana Poddar Mishra, Advocate For the Respondents: Mr. Kumar Sundarum, J.C. to A.A.G. JUDGMENT Counsel for the petitioner submitted that this petition is restricted for assessment order passed for the year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A to the supplementary counter affidavit filed on behalf of the respondents, there is some typographical error committed by the petitioner. Every typographical error cannot be encashed by the Department and, therefore, notice for the enhancement of the gross turnover is a must before adding such amount to the gross turnover and in absence of such notice, this assessment order, which is at Annexure 1 to the Memo of Writ Petition, and the consequential demand notice, which is at Annexure 2 to the Memo of Writ Petition, deserve to be quashed and set aside. Counsel for the petitioner has also submitted that against this assessment order, appeal was preferred, but, due to nondeposition of the amount which is required at 20% of the assessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings. REASONS: 3. Having heard learned counsels for both sides and looking to the facts and circumstances of the case, we, hereby, quash and set the order of assessment, which is at Annexure 1 dated 06.03.2014 for the assessment year 2010-11 passed by the Assistant Commissioner of Commercial Taxes, Dhanbad Circle, Dhanbad as well as the consequential demand notice issued by the respondents, which is at Annexure 2 to the memo of this writ petition, which is dated 06.03.2014, mainly for the following facts and reasons : - (i) The petitioner-assessee has supplied all the documents in a necessary format to the assessing officer for the assessment year 2010-11. The gross turnover has also been mentioned in the book of accounts sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error of assessee cannot be encashed by the State respondents. At least, a notice ought to have been issued by the respondents giving opportunity to the petitioner to explain the error committed by the assessee, especially, when the assessee is wholly owned by the Central Government as a Central Government Undertaking/Public Sector Undertaking . Thus, the impugned order of assessment is in violation of principles of natural justice. 4. As a cumulative effect of the aforesaid facts and reasons, we, hereby, quash and set aside the order of assessment passed by the Assistant Commissioner of Commercial Taxes, Dhanbad Circle, Dhanbad dated 06.03.2014 (Annexure 1 to the memo of writ petition) and the consequential order, which is a demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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