MAHAVIR METALS INDIA Vs. ASSISTANT COMMISSIONER CT

JUDGEMENT

(1.) HEARD the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Taxes), appearing on behalf of the respondent.

(2.) THE main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had passed the impugned order, dated 18.03.2011, without giving an opportunity to the petitioner to file its objections. THE petitioner has stated that the pre-assessment notice, dated 15.02.2011, had been issued by the respondent, asking the petitioner to raise its objections, within 15 days from the date of receipt of such notice. THE said notice had been received by the petitioner, on 05.03.2011, and therefore, the last date for filing the objections was 20.03.2011. However, the respondent had passed the impugned order on 18.03.2011 itself.