TEXSYARD INTERNATIONAL Vs. ASSESSMENT COMMISSIONER CT)

JUDGEMENT

(1.) Since the issue involved in both the writ petitions is similar, they are taken up together for hearing and disposed of by this common order.

(2.) The first writ petition in W.P(MD)No.470 of 2016 has been filed challenging the assessment order and pending the same, final order has been passed, as against which, the second writ petition in W.P(MD)No.471 of 2016 has been filed.

(3.) The main ground of attack in respect of the assessment order is that originally, there was an escaped assessment order. In the escaped assessment order, he was directed to pay 15%, as if suppression is made and thereafter, a direction was given to the lower authorities to consider in a particular angle, regarding the escaped assessment and thereby, increased the amount without any notice to the petitioner. Therefore, the said order is under challenge.