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Judgment
Ashutosh Mohunta, J.—This writ petition has been filed seeking a Writ of Mandamus to declare the orders passed in Assessment Order No. 487 dated 31.12.2013 by the third respondent in TIN 28950247448 as illegal, arbitrary and contrary to law and remand the matter to the third respondent to pass orders afresh. The petitioner is aggrieved by the Assessment Order No. 487, dated 31.12.2013 for the years 2009-10 to 2012-13. It is the grievance of the petitioner that certain items, which were not mentioned in the pre-assessment show cause notice, have been taken into consideration and tax has been levied, as a result of which, he was hampered in giving an appropriate explanation.
Learned Special Government Pleader admits that the details of certain items like IFCL sales, was not mentioned in the pre-assessment show cause notice. However, he states that in case the Court set asides the Assessment Order, then the same may be treated as show cause notice.
After hearing the counsel for the parties, we are of the considered opinion that as the IFCL sales effected by the petitioner were not mentioned in the pre-assessment show cause notice, the assessment is bad in law and the same is set aside.
Resultantly, the matter is remanded back to the Assessing Authority for assessment for the years 2009-10 to 2012-13. The Assessment Order passed by the third respondent shall be treated as a show cause notice and the petitioner may file his reply within a period of four (04) weeks. The parties are directed to appear before the third respondent on 11.03.2014. With the above direction, this Writ Petition is disposed of. There shall be no order as to costs. Miscellaneous Petitions pending, if any, shall stand dismissed.