RAYALASEEMA CONCRETE SLEEPERS (P) LIMITED Vs. ASSISTANT COMMISSIONER COMMERCIAL TAXES (FAC) AND PRINCIPAL SECRETARY AND COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The main contention of the learned Counsel appearing on behalf of the Petitioner is that the impugned assessment order, dated 27.10.2010, had been passed by the first Respondent, without affording an opportunity of personal hearing to the Petitioner. Therefore, the said impugned order is to be set aside.

(2.) The learned Special Government Pleader appearing on behalf of the Respondents had no objection for this Court passing an order setting aside the impugned order of the first Respondent, dated 27.10.2010, and leaving it open to the first Respondent to pass an appropriate assessment order, after giving an opportunity of personal hearing to the Petitioner.

(3.) In view of the submissions made by the learned Counsels appearing on behalf of the Petitioner, as well as the Respondents, the impugned assessment order of the first Respondent, dated 27.10.2010, is set aside. However, it is made clear that it would be open to the first Respondent to issue a fresh assessment order, in respect of the assessment years in question, after affording an opportunity of personal hearing to the Petitioner.