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Puri Construction Pvt. Ltd. Versus The State of Haryana And Others

2016 (1) TMI 422 - PUNJAB & HARYANA HIGH COURT

Revisional proceedings - Bar of limitation - Quashing of SCN - Held that:- we do not find any justifiable reason to interfere with the notices under challenge. However, we clarify that the proper course of action for the noticee is to file detailed and comprehensive objection/reply and to raise all the pleas as have been raised in the writ petitions. In case any objection/reply is filed by the petitioner(s) within a period of two weeks from the date of receipt of the certified copy of the order, .....

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r Mittal, J. 1. This order shall dispose of two petitions bearing CWP Nos. 20779 and 20791 of 2015 as according to learned counsel for the petitioner(s), the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 20779 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 notices dated 3.3.2014, 19.5.2015 and 14.8.2015 (Annexu .....

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s return of income for the assessment year 2008- 09. The said return was processed under Section 15(3) of the Act which was assessed at 2,05,536/- vide assessment order dated 4.10.2010 (Annexure P-1). Since the assessment was framed on 4.10.2010, the revisional order was to be passed latest by 3.10.2013 (i.e. within a period of three years from the supply of copy of order). Respondent No.2 issued a circular dated 7.5.2013 to the effect that the developers entering into agreements for sale of con .....

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he assessment order dated 4.10.2010 (Annexure P-1). According to the petitioner(s), the show cause notices, Annexure P-3 (Colly), for revision of the assessment year 2008-09 were issued beyond the period of limitation. The revisional authority has no power to make any revision in terms of notification dated 31.3.2003 (Annexure P-4) issued under Section 34(2) of the Act. In response to the notices, Annexure P-3 (Colly), the petitioner(s) filed written submissions dated 17.9.2015 (Annexur P-10). H .....

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