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M/s Akash Engineers Versus State of Punjab And Others

2016 (1) TMI 423 - PUNJAB & HARYANA HIGH COURT

Refund claim - Finalization of provisional assessment - Held that:- Refund has already been made to the petitioner(s). Further, it is the admitted position that the order dated 11.5.2015 passed by the assessing authority is appealable. It is directed .....

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ted on the ground of limitation - Regarding interest, liberty is granted to the petitioner(s) to move a representation and in case any representation is filed within a period of four weeks from the date of receipt of the certified copy of the order, .....

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tion disposed of. - CWP No. 17072 of 2015 - Dated:- 29-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr. Avneesh Jhingan, Adv For the Respondent : Mr. Jagmohan Bansal, Additional Advocate General, Punjab. ORDER Ajay Kumar Mitt .....

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015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner(s) has prayed for issuance of a writ in the nature of certiorari for quashing the orders dated 8.4.2015 (Annexure P-4) and dated 11.5.2015 (Annexu .....

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writ petition as narrated therein may be noticed. The petitioner is engaged in the business of manufacture and sale of Hand Tools etc. For the assessment year 2010-11, the petitioner filed the quarterly returns as well as the annual statement. The p .....

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ner is entitled to a refund of ₹ 7,08,087/-. The assessing authority finalized the assessment vide order dated 4.4.2014 (Annexure P-1) and the petitioner was found entitled to refund of ₹ 3,16,738/-. The assessment order was rectified by .....

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ner vide application dated 28.11.2014 (Annexure P-3) applied for the said refund. The said application for refund was rejected on 3.3.2015 and the petitioner was informed about the same vide letter dated 8.4.2015 (Annexure P-4). A notice dated 16.4.2 .....

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educed the refund to ₹ 3,63,726/-. Hence, the present writ petitions. 4. We have heard learned counsel for the parties. 5. It is not disputed by learned counsel for the parties that the refund has already been made to the petitioner(s). Further .....

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