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M/s Krishan Kumar Contractor Versus Union of India And Others

2015 (3) TMI 872 - PUNJAB & HARYANA HIGH COURT

Rejection of assessee's tender - tender of the petitioner has been rejected for the reason that the petitioner has not produced the TIN number and has also collected the demand draft of amount of earnest money - Held that:- It is the terms and conditions of each department as to whether the registration under the Act is required or not. In fact, the terms and conditions, as attached with the petition, does not make any of the condition as directory. It appears that the tenderers are required .....

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requirement of the Act whereas the Permanent Account Number is the requirement of the Income Tax Act,1961. - No merit in appeal - Decided against assessee. - CWP No. 3711 of 2015 - Dated:- 2-3-2015 - Hemant Gupta And Lisa Gill,JJ. For the Appellant : Mr Arvind Kumar Yadav, Adv. For the Respondent : None ORDER Hemant Gupta,J (Oral) The challenge in the present writ petition is to a communication dated 30.01.2015 (Annexure P-3) whereby representation of the petitioner in respect of his offer in r .....

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draft of amount of earnest money. The extract from the communication dated 30.01.2015 reads as under:- "1. Kindly refer your Email dated 24 Jan 2015. 2. It is intimated that the terms and conditions to participate in the tendering process for construction of pre-fab were stipulated n the tender form issued to you. In part-II of the Tender Form, it was requisite requirement on part of the tenderer (s) to attach the Registration Certificate of their firms. The participating firms were also r .....

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eting the defined terms and conditions which were uniformly applicable to all other participants of the tender. 4. You have also collected the DD of your earnest money attached with your tender form on 23 Jan 2015 itself without any impliedly protest or disagreement. Therefore re-opening of the matter now is neither understood nor tenable and the same appears to be a afterthought action. 5. The above is for your information please." The argument of learned counsel for the petitioner is that .....

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