2015 (4) TMI 1097

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..... , 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 HARYANA], this is insufficient. - Petition disposed of - CWP No. 15695 of 2014, CWP No. 15706 of 2014 - - - Dated:- 27-4-2015 - S. J. Vazifdar, Acting Chief Justice And G. S. Sandhawalia, JJ. For the Petitioner : Mr. J.S. S .....

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..... (2) of sub-section (3), may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later; PROVIDED THAT where circumstances so warrant, the Commissioner may, by an order in writing, allow assessment of a taxable person or a registered person after three years, but not later than six years from the date, when annual statement was filed .....

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