9911796707
TMI Blog2019 (9) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1928 OF 2019 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ent) on 21.08.2019. The Assessing Authority was directed to complete the assessment on or before 05.09.2019. 3. Contention of the appellant is that, the learned Single Judge ought to have considered the grounds raised against sustainability of the impugned orders on its merits. Per contra, the learned Government Pleader appearing for the respondents contended that, this court cannot entertain th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any other higher forum. Therefore we are of the opinion that there exists no ground to interfere with the impugned judgment of the Single Judge. 4. However, we make it clear that the direction contained in the impugned judgment to the Assessing Authority to complete the assessment, need not be taken as a positive direction to the authority to re-open the assessment and to make fresh assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the opinion that, in view of the observations contained herein above, it will only be appropriate to afford a further opportunity of hearing to the appellant. The 1st respondent is restrained from passing any orders in the matter based on the hearing already conducted on 21.08.2019. Further hearing shall be posted at the earliest with due intimation to the appellant. The 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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