MIRA PODDAR Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying, inter alia, for quashing the impugned order of reassessment and the notice issued in form No. VII arising out of case No. 156(R) 95 -96, is taken up for hearing.

(2.) THE application bearing No. RN -145 of 2002 is also taken up for hearing along with the present application, since the question of law involved being identical and the fact of the case only differs with respect to the period of assessment.

(3.) THE order passed in the instant application shall also govern the application bearing No. RN -145 of 2002.