MOHAN DAIRY Vs. UNION OF INDIA

JUDGEMENT

(1.) By means of the present writ petition under Article 226 of the Constitution of India, petitioner is seeking for quashing the order dated 26/5/2005 which is Annexure-I to the writ petition, by which, the petitioner's application for addition of additional ground in appeal has been rejected.

(2.) The Application, which is annexure-2, petitioner sought addition of the ground no. 7 which reads as follows: That the assessment proceedings and consequential assessment order is without jurisdiction and barred by limitation in view of non service of statutory notice under Section 143 (2) within the period allowed as per proviso to Section 143 (2) of the Act.

(3.) The aforesaid ground was sought to be added and be adjudicated on the ground that it was a legal ground and goes to the root of the matter. Tribunal rejected the application on the ground that in an identical matter of Smt. Sujata Grover in appeal No. 1TA No. 2577/Delhi/2003. application for additional ground was rejected. No independent reason has been given in the case of the petitioner for rejecting the application.