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2016 (1) TMI 45 - PUNJAB & HARYANA HIGH COURT

2016 (1) TMI 45 - PUNJAB & HARYANA HIGH COURT - TMI - Revision of assessment orders - Bar of limitation - revision of the assessment year 2007-08 was issued after the expiry of more than seven years - Held that:- Petitioner(s) on receipt of the notice had filed the writ petitions in this Court challenging the same to be without jurisdiction. In some of the cases, the petitioner(s) had neither filed any objection/reply to the said notice nor raised the pleas as have been raised in the instant wri .....

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shall decide the same within a period of six weeks - Petition disposed of. - CWP No. 14586 of 2015 - Dated:- 14-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr. Ashok Aggarwal, Senior Adv. with Mr. Sandeep Goyal, Adv., Mr. Puneet Aggarwal, Adv., Mr. Saurabh Kapoor, Adv., Mr. Rishabh Kapoor, Adv., Mr. Abhishek Maheshwari, Adv. and Ms. Shivani Kapoor, Adv For the Respondent : Mr. Amrinder Singh, Adv. and Ms. Mamta Singla Talwar, DAG, Haryana JUDGMENT Ajay Kumar Mittal, J .....

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ioner has prayed for issuance of a writ in the nature of certiorari for quashing the notice dated 23.6.2015 (Annexure P-2). Further, a writ of prohibition has been sought directing respondent No.3 not to proceed with the revisional proceedings initiated vide notice, Annexure P-2 under Section 34 of the Haryana Value Added Tax Act, 2003 (in short "the Act"). 3. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The petitioner had file .....

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2008. Since the deemed assessment has been made on 30.11.2008, the revisional order was required to be passed latest by 30.11.2013. A notice dated 23.6.2015 (Annexure P-2) was issued to the petitioner for revision of the assessment order dated 15.6.2009 (Annexure P-1). According to the petitioner, the show cause notice, Annexure P-2, for revision of the assessment year 2007-08 was issued after the expiry of more than seven years. The revisional authority has no power to make any revision in term .....

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