PINAKI CHANDRA GHOSE, J.

1. THIS appeal is directed against an order passed by the Hon'ble Single Judge dated 8th February, 2010 on a writ application filed by the Jadavpur Tea Company Limited and Ors. challenging the order of the appellate authority dated 13th January 2009. By the said order dated 13th January, 2009, final order of assessment dated 10th November, 2008 was affirmed. By the said final order of assessment the respondent/writ petitioner was required to pay Rs.9,38,045/-.

2. THE writ petitioner in the writ petition challenged the entire proceedings from the stage of provisional assessment including the appellate authority's order. The Hon'ble Single Judge held that the purported order of the appellate authority suffers from errors on the face of it. The Hon'ble Single Judge allowed the writ petition in favour of the writ petitioner. His Lordship further directed to reconsider the assessment made by the Assessing Officer in accordance with law within a period of 12 weeks from the date of communication of said order.

3. HIS Lordship came to such conclusion and held as follows:-

"For the reason that the Assessing Officer was not part of the inspection team I hold