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M/S Zombi Group Corporation Thru' Its Proprietor v. State Of U.P. And Others - WRIT TAX No. 814 of 2006 [2006] RD-AH 8879 (3 May 2006)


This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).


Hon'ble Sushil Harkauli, J.

Hon'ble Vikram Nath, J.

According to the petitioner's case in this writ petition, there was a survey dated 5.8.02 and certain documents which are alleged to be recovered during survey formed the basis of the assessment without disclosure to the petitioner, of the material which was sought to be relied upon in the assessment. The petitioner went up in appeal.  The matter was remanded.  After remand despite request by the petitioner again the survey material was not disclosed and again an assessment was made.  The petitioner went up in appeal again and again the matter was remanded with the observations by the appellate authority directing disclosure before the fresh assessment.

According to the petitioner despite demand, without disclosure required by the appellate order, the assessing authority passed an ex parte order of assessment, which has been set aside on the application of the petitioner u/s 30 of the Act.  Despite the said reopening u/s 30 of the Act, disclosure is not being made.

If disclosure is not done the chances are bright that the petitioner will have the matter remanded once again in appeal.  However, this neither serves the purpose of the department nor of the petitioner. On the contrary it causes unnecessary harassment to the petitioner.

Therefore, after hearing the learned counsel for the petitioner and the Standing Counsel, we dispose of this writ petition finally with the direction that if certified copy of this order is produced before the assessing authority within a week from today, the assessing authority will examine the request of the petitioner along with observations in the last appellate order and either order the disclosure by way of inspection or copies, or will give reasons as to why disclosure is not being made, despite request of the petitioner in respect of the material recovered during survey which has the past occasions been relied upon against the petitioner in the assessment orders and which is again likely to be relied upon against the petitioner in fresh assessment proposed to be made.  Unless such reasoned order is passed by the assessing authority no final assessment will be made unless already made, for the year 2002-03.

The writ petition is disposed of as above.

Let a certified copy of this order be issued to the learned counsel for the petitioner on payment of requisite charges within 24 hours.




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