Bhuwalka Steel Industries Limited v. Assistant Commissioner (CT)
2012-02-28
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. The main contention of the learned counsel appearing for the petitioner is that the assessment order, dated 30.11.2011, had been passed by the respondent, without considering the reply, dated 13.5.2006, submitted by the petitioner, in respect of the revised notices, dated 17.4.2006 and 25.4.2006. 3. The learned counsel appearing on behalf of the respondent had not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. 4. In view of the above, the impugned order of the respondent, dated 30.11.2011, is set aside. The respondent shall pass an appropriate assessment order, for the assessment year 2004-2005, after considering the reply submitted by the petitioner, on 27.4.2006 and 13.5.2006, and after giving an opportunity of personal hearing to the petitioner. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.