TMI Blog2016 (5) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... idered, whereby the limitation period had been increased from 3 years to 6 years, then also the assessment proceedings were time barred as the said amendment was prospective in nature. Held that:- on perusal, it is found that petitioner on receipt of the notices, filed replies dated 3.5.2016 to the said notices. So at this stage, we do not find any justifiable reason to interfere with the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10 to 2015-16 and for the assessment years 2009-10 to 2011-12. 2. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. A circular dated 7.5.2013 (Annexure P-1) was issued by the Excise and Taxation Commissioner, Haryana, to the effect that the assessment of tax in the cases of building contracts, should be levied as the said contract would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Builders Pvt. Ltd. and not in the name of the petitioner for the assessment years 2009-10 to 2015-16 vide notices dated 30.3.2016 (Annexure P-4 Colly). In response to the said notices, the reply dated 11.4.2016 was filed raising a preliminary objection that the proceedings had been initiated in the name of Salcon Builders Pvt. Ltd. and not the petitioner. However, a letter dated 11.4.2016 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as the said amendment was prospective in nature. The Assessing Authority proceeded on to frame the assessment proceedings and verbally directed the petitioner to appear on 10.5.2016 failing which the assessment would be framed ex parte. Hence, the present writ petition. 3. We have heard learned counsel for the petitioner. 4. The writ-petitioner has challenged the notices dated 30.3.2016 (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexures P-5 to P-11, respectively), within a period of six weeks from the date of receipt of the certified copy of the order, in accordance with law after affording an opportunity of hearing to the petitioner and by passing a speaking order before proceeding further in the matter. 7. The writ petition stands disposed of accordingly. 8. It is, however, made clear that in case the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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