Law: Sales Tax Act, 1990

Section: 10,11

NOTES: Interpretation of the expressions "set aside" and "annulled". Petitioner for proceeding afresh with the assessment proceedings. Commissioner Inland Revenue (Appeals) "annulled" the assessment order against which the respondent department did not file any further appeal and as such the said order attained finality. Where a decision is annulled, the same cannot be re-opened by the assessing officer THIS ORDER PASSED BY: SHAMS MEHMOOD MIRZA, JUSTICE:---.--- This order shall decide the present writ petition as well as writ petition No. 14125 of 2016 as common question of law arising for consideration in both the writ petitions is the interpretation of the expressions "set aside" and "annulled" as used in section 45B(2) of the Sales Tax Act, 1990 (the Act). 2. Facts of the case in brief are that respondent No.4 had earlier passed assessment order No.29 of 2014 dated 21.05.2014 against the petitioner, which order was challenged before the Commissioner Inland Revenue (Appeals). The Commissioner Inland Revenue (Appeals) by his order dated 11.01.2016 annulled the assessment order dated 08.04.2014. Respondent N.4 once again issued hearing notice dated 07.05.2016 to the petitioner for proceeding afresh with the assessment proceedings, which notice has been assailed in this writ petition. 3. The learned counsel for the petitioner submitted that the Commissioner Inland Revenue (Appeals) "annulled" the assessment order against which the respondent department did not file any further appeal and as such the said order attained finality. It was, therefore, contended that no further proceedings could be initiated by respondent No.4 in regard to the assessment proceedings. It was further stat ed that the types of orders the Commissioner Inland Revenue (Appeals) can pass on hearing an appeal are mentioned in section 45B(2) of Act which include confirming, varying, altering, setting aside or annulling the decision appealed against. It was accordingly argued that where a decision is annulled, the same cannot be re-opened by the assessing officer and the only remedy available to the aggrieved party is to approach the Appellate Tribunal Inland Revenue. Reference in this regard…

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