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2015 (4) TMI 1097 - PUNJAB & HARYANA HIGH COURT

2015 (4) TMI 1097 - PUNJAB & HARYANA HIGH COURT - TMI - Validity of notices issued under Section 29(4) of the Punjab Value Added Tax Act, 2005 - completion of the best judgment assessment was done after the period of 3 years - Held that:- individual notices were not given, general notices were put up on the website. Therefore, in view of the judgment of the Division Bench of this Court in the case of State of Punjab vs. M/s. Olam Agro India Ltd [2015 (8) TMI 823 - HIGH COURT OF PUNJAB AND HARYAN .....

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n short 'the Act'). The returns in respect of the above writ petitions were filed on 19.11.2008 and 20.11.2009. The last dates for completion of the assessment under Section 29(4) were, therefore, 20.11.2011 and 20.11.2012 respectively. Admittedly, the completion of the best judgment assessment was done after the period of 3 years namely on 11.07.2014 in both the cases. Section 29(4) of the Act reads thus:- SECTION 29. ASSESSMENT OF TAX: (4) An assessment under sub-section (2) of sub-sec .....

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