Court No. - 4
Case :- WRIT - C No. - 7101 of 2018 Petitioner :- Natthu Lal Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Suresh Singh Counsel for Respondent :- C.S.C.,Kapil Dev Singh Rathore
Hon'ble Bala Krishna Narayana,J. Hon'ble Irshad Ali,J.
Petitioner has challenged the impugned assessment notice dated 10.12.2017 issued by respondent no. 3.
Learned counsel for the petitioner contends that without following the provisions prescribed in the code by issuing a provisional assessment inviting objections and opportunity of hearing to the petitioner straight away of recovery notice has been issued.
Sri Shyam Singh Yadav holding brief of Sri Kapil Dev, learned counsel for the respondent, who has accepted notices on behalf of the respondent Nos.2 and 3 when confronted with the legal proposition made a statement that the impugned notice shall be withdrawn and a fresh provisional assessment shall be made and a copy whereof forwarded to the petitioner inviting objections and thereafter final assessment shall be made as per the procedure prescribed.
In view of the above statement made by learned counsel for the respondent, that the notice impugned in this petition shall be withdrawn. We find it appropriate to quash the same leaving it open to the respondent- authority to proceed against the petitioner afresh in accordance with law in the procedure prescribed.
Order Date :- 27.2.2018 Manoj