Mrs. Jamuna Uke vs State Of Chhattisgarh 121 ... on 3 November, 2017
He deposed that if anything
is found during the assessment of current year, the reopening of
previous assessment can also be done. He deposed that he was
not aware regarding any complaint or audit objection preferred
by the appellant. The witness did not remember whether there
was any finding in the assessment order which gave ground for
reopening of assessment order. He did not remember any
CA No. 54746/16 Vijay Mehta Vs. C.S. Prasad Page No. 4 of 74
provision in force at the relevant time which authorized filing of
return for a particular assessment year after the passage of
stipulated time with some fine and interest. He did not remember
whether in this case the assessee had deposited the due assessed
amount alongwith interest. He was unable to recall whether
showcause notice was issued to the accused; whether at the time
of assessment it had been replied to by the accused/appellant;
whether the notice dated 30/31.10.90 was replied to by the
accused vide reply dated 19.08.91; whether assessee had
deposited the wealthtax along with interest at the time of
submitting reply. He deposed that it was correct that through
challans Mark A, B, C and D, the assessee had filed the due
amount alongwith interest with the department. The witness
stated that he had considered all the available material while
filing the complaint. The witness did not remember whether any
order was passed by the department after considering the reply of
the accused. He stated that a speaking order is passed whenever
show cause notice is issued and is replied to by the assessee. He
stated that he had drafted the complaint. The witness stated that
he did not remember whether at the time of filing of complaint
the reply was filed or not. After seeing the complaint, the witness
stated that the reply had been filed by the assessee and that there
was no speaking order on the reply.