TMI Blog2016 (1) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order, we are of the view that the assessment order passed is liable to the annulled, respectfully following the decision of M/s. Zuari Cement Ltd. [2013 (9) TMI 1167 - SUPREME COURT], wherein it has been held that where the assessment order has been passed contrary to the mandatory provisions of sec. 144C of the Act and violation thereof, the assessment order is liable to the declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... represented on behalf of the assessee and Dr. S. Sundaresan, Departmental Representative represented on behalf of the Revenue. 3. The assessee has filed additional ground on 04/09/2015, wherein assessee has raised the following ground:- The Assessing Officer has erred in passing the assessment order 12th March, 2014 without forwarding a draft of the proposed order of assessment to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 08/12/2015 in support of its additional ground, wherein it is submitted that no draft assessment order for the Assessment Year 2006-07 has been received by the assessee. The said affidavit was put to the Departmental Representative to get the comments of the Assessing Officer. The Departmental Representative has intimated that the reply of the Assessing Officer as follows: - 2. In conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Cement Ltd. Vs. ACIT in W.P.No. 5557/2012 dated 21/02/2013, the SLP against which, has been dismissed by the Hon ble Supreme Court in CC No. 16694/2013 dated 27/09/2013, the assessment order was liable to the quashed. 9. In reply, Departmental Representative vehemently supported the order of the Assessing Officer. 10. We have considered the rival submissions. As it is noticed that the draf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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