9911796707
TMI Blog2015 (5) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents : Mr Rajiv Agnihotri & Mr Praveen Kumar, Advs. ORDER 1. This appeal is directed against the judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in C.W.P.No.14932 of 2005, dated 07.03.2006. 2. The respondent-herein is a proprietorship firm carrying on the business of building works contract. During the year 1995-1996, the respondent was engaged in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved an application under Section 33 of the Haryana General Sales Tax Act, 1973 (for short, the 'Act') for rectification of the assessment order dated 26.05.1999. For one reason or the other, the said application has not been disposed of by the assessing authority within the time prescribed under the provisions of the Act. It was only in the year 2005, the Assessing Authority rejected the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. 5. The High Court, in its judgment and order observed that the respondent-herein had filed an application for rectification of the order of assessment passed for the assessment year 1995-1996 within the time prescribed under the Act. It was the bounden duty of the assessing authority to have considered the said application within a reasonable time and the assessing authority could not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above, we cannot sustain the judgment and order passed by the High Court. Therefore, we allow this appeal and set aside the judgment and order passed by the High Court. We direct the assessing authority to consider the application filed by the respondent dated 11.01.2000 under Section 33 of the Act. Since the respondent had filed the application for rectification of the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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