Income tax
LAWYER ASSOCIATES
(Querist) 02 January 2018
This query is : Open
I was pleading a case in assessment proceedings, I have taken adjournment and filed part replies, But the officer did not write order sheet and got it signed from me. Meanwhile officer done provisional attachments of assets of assessee. Assessee worried with provisional attachments, approach the officers, Than officers recommend the name of a particular Counsel. Than assessee hired that Counsel. Assessments completed.
Now i was reading the assessment orders, the officer does not mentioned even my name or proceedings taken place during my tenure. He started the Assessment order with the words that so and so counsel (next to me) appear for the assessee.
Now the cases are before CIT (Appeals). Can we challenge the assessment orders on the basis of default, incompleteness may be with evil mind of the officer that he has evaded my presence and my pleading in the case.
I think this is a serious voluntary mistake of the officer and assessment orders are void ab initio as the foundation of the assessment and assessment order is missing.
