- (1.) Heard Sri Sudhanshu Kumar, Advocate holding brief of Sri Swapnil Kumar, counsel for the petitioner and Sri Vikas Kumar Chaubey, Advocate brief of Sri Baleshwar Chaturvedi, counsel for the respondents.
(2.) The present petition has been filed challenging the decision of the Appellate Committee dated 22.6.2005 (Annexure-4 to the writ petition) as well as the assessment notice dated 31.12.2003 issued by the respondent no. 3.
(3.) The counsel for the petitioner submits that on the basis of some checking report carried out on 16.12.2003, a provisional assessment bill was sent to the petitioner, however, a copy of the checking report was never sent to the petitioner. The petitioner preferred an appeal and a specific ground was taken that the assessment report has never been served upon the petitioner. The Appellate Committee dismissed the appeal solely relying upon the report, based upon which, the provisional assessment order was passed.;