PROMPT COPIER SERVICES Vs. ASSISTANT COMMISSIONER (CT) (FAC)

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and Mr. R. Mahadevan, learned Additional Government Pleader for the respondent. The impugned order of assessment is assailed on various grounds including that the petitioner in its representation dated February 27, 2007 has requested the respondent to issue a copy of godown bound note taken by enforcement wing during inspection for clarification purpose and the said material has not been furnished before passing the impugned order of assessment.

(2.) At the outset, it is clear as it is seen in the letter dated February 27, 2007, the petitioner has requested the respondent to furnish the godown bound note taken for clarification purpose, however, thereafter on August 2, 2007, the petitioner has received notice calling upon him to file objections from the assessing authority and he has not filed any objections or produced any documents. The authority has waited for nearly two years and ultimately has passed the impugned order of assessment on October 30, 2009 and at this point of time, the order of assessment is challenged on the ground of non-production of documents.

(3.) As it is seen in the circular issued by the Department, there is no time-limit for passing order once pre-assessment notice is issued. That apart, if the case of the petitioner is that due to non-furnishing of the godown bound note stated to have been taken by the enforcement wing during inspection, he has not given proper explanation, it is for him to workout his remedy by filing an appeal within a period of 30 days from the date of receipt of the impugned order of assessment.