TMI Blog2015 (10) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... A JAIN, JJ. For The Petitioner : Mr. Amrinder Singh, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of 15 petitions bearing CWP Nos. 5144, 5169, 5176, 5184, 9938, 9939, 9940, 11718, 11724, 11728, 11733, 11741, 11756, 11761, 11762 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 9938 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the assessment order dated 17.3.2015 (Annexure P-1) for the year 2011- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had regularly filed its returns under the Act and also the assessments till the period 2009-10 were completed by the authorities on the same basis. Till 2009-10, there was no demand of tax by the respondents regarding short payment of tax due to non-inclusion of value of land in taxable turnover. Respondent No.3 issued instruction dated 7.5.2013 to the effect that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction are chargeable to the VAT without referring the provisions of Act/Rules regarding the manner of computation of tax. Thereafter the instruction dated 4.6.2013 was issued regarding assessment on developers. Further, the instruction dated 10.2.2014 were issued to inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for lump sum tax adopted by it which was accepted by the respondents for the past period, i.e. financial years 2007-08, 2008-09 and 2009-10. The Assessing Officer passed the order dated 28.3.2014 (Annexure P-11) for the assessment year 2010-11 by raising a demand of ` 4,06,36,502/- as tax including interest and penalty. Feeling aggrieved, the petitioner filed CWP No.7720 of 2014. The enquiry notice dated 4.2.2015 was issued by respondent No.3 for the financial year 2011-12. Aggrieved by the said notice, the petitioner filed CWP No. 5111 of 2015 and this Court vide order dated 20.3.2015 (Annexure P-13) stayed the assessment proceedings. Thereafter, the petitioner received the assessment order dated 17.3.2015 for the assessment year 2011-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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