Ordersheet while assessment proceedings
sushil bhatt
(Querist) 07 March 2015
This query is : Resolved
Dear All,
Is the order sheets are mandatory to be drawn / written by the Assessing Authority while doing assessment?
Any judgement on this point.
Anirudh
(Expert) 07 March 2015
You please give the fact situation and then ask the query. Without factual background, it will be difficult to answer your query.
T. Kalaiselvan, Advocate
(Expert) 11 March 2015
Without furnishing the details, the query appears to be an academic one.
sushil bhatt
(Querist) 11 March 2015
I have preferred a writ against a time barred assessment under the VAT Act. In its reply, the Deptt. has filed three back dated notices of hearing of assessment wherein they alleged that during the time period of assessment i.e. on or before 31st March, they have issued these three notices to me but since no response was filed by me to these notices nor any appearance was made on such dates, the Department was forced to extend the time for assessment. The extension was also not conveyed to me, admittedely it was an unilateral time extension order which we challenged in writ petition alongwith assesment order. I rejoind that these notices are fabricated and never issued to me.
To know to facts, I filed an RTI asking the Deptt. to provide me the ordersheets for these three notices and the proceedings of these three dates. The Deptt in its reply confirmed that no ordersheet was prepared against these three notices/ dates.
Now the matter is in Court and when we placed all these RTI /reply on court record, the court on last occassion raised a general query that where is it mandatory that order sheet are required to be written on each and every occassion/ dates of assessment.
Hence this present query was raised to the experts. If possible, if any judgement is provided, it will be a great help.
T. Kalaiselvan, Advocate
(Expert) 11 March 2015
There are no specific judgement on this subject. You may have to challenge this based on the supporting evidences in your side. You have a strong case, you may proceed.
