TMI Blog2019 (8) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... partment to wriggle out of the judgment of Tata Projects (supra) but in our opinion the case is hopeless for on each of the two issues i.e lack of jurisdiction on the Accountant General to raise objection in a case of deemed assessment as well as on the failure of the Assessing officer to record satisfaction thereon, that we find the entire proceedings de hors the statutory discharge as well as our opinion in Tata Projects (supra) and consequently, the entire proceedings including the assessment order at Annexure- 8 of I.A. No.2 of 2019 together with demand notice at Annexure-6 to I.A. No. 1 of 2019 are quashed and set aside. Petition allowed. - Civil Writ Jurisdiction Case No.12352 of 2019 - - - Dated:- 17-8-2019 - Mr. Justice Jy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of Tata Projects (supra) that Mr. Singh submits that the petitioner filed his returns on 31.03.2013 for the assessment year in question, a copy of which is at Annexure-2 and although certain queries were made but on reply filed, they were not proceeded thereafter nor there any assessment order was passed to such effect. Such is the submission made in paragraphs 6 and 8 to the writ petition. He further submits that the final orders have been passed by the Assessing Officer on 6.05.2019 and which has been questioned by filing I.A. No.2 of 2019 and the consequential demand notice has been questioned by filing I.A. No.1 of 2019 at Annexure- 8 and 6 respectively to the said interlocutory application. While submitting that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 33 of the Act that the proceeding was initiated to result in the orders impugned. We have heard learned counsel for the parties and we have perused the records and though an attempt is made by the respondent authorities in the Commercial Taxes Department to wriggle out of the judgment of Tata Projects (supra) but in our opinion the case is hopeless for on each of the two issues i.e lack of jurisdiction on the Accountant General to raise objection in a case of deemed assessment as well as on the failure of the Assessing officer to record satisfaction thereon, that we find the entire proceedings de hors the statutory discharge as well as our opinion in Tata Projects (supra) and consequently, the entire proceedings including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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