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Excise And Taxation Commissioner Chandigarh And Another Versus M/s. Bharat Construction Corporation

2015 (5) TMI 883 - SUPREME COURT

Validity of High Court's order - Order of refund when order already attained finality - Held that:- High Court should not have passed the order of refund as the assessment order passed by the assessing authority for the assessment year 1995-96 has at .....

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7 - Dated:- 16-4-2015 - H. L. Dattu, CJ And Arun Mishra,JJ. For the Petitioner : Mr Anil Grover, AAG, Ms Noopur Singhal & Mr Kamal Mohan Gupta, Advs. For the Respondents : Mr Rajiv Agnihotri & Mr Praveen Kumar, Advs. ORDER 1. This appeal is d .....

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ring the year 1995-1996, the respondent was engaged in the construction of building of Army Welfare Housing Organization, Navy and other allied works. The Army Welfare Housing Organization made a payment of ₹ 7,95,83,112/- during the year 1995- .....

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statutory notice to the respondent but the respondent did not appear before the assessing authority. Thereafter, the assessing authority has completed the assessment for the assessment year 1995-1996 and passed an ex-parte order dated 26.05.1999 rai .....

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essment 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 re .....

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e within two years of passing of the assessment order. Though, there was a statutory remedy available to the respondent to challenge the order dated 02.05.2005, the respondent did not resort to the same and thus the order passed by the assessing auth .....

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hs Ninety One Thousand Six Hundred Sixty Two Only) with statutory interest. 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 assessme .....

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respondent for rectification only on the ground of delay. 6. The High Court further notices that the assessment order passed by the assessing authority rejecting the application filed by the respondent herein has attained finality. Despite the same .....

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