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M/s Saluja Construction Co. Ltd., New Delhi Versus The State of Haryana and others

2016 (5) TMI 773 - PUNJAB AND HARYANA HIGH COURT

Period of limitation - Seeking quash of notices for initiating assessment proceedings - years 2009-10 to 2015-16 and years 2009-10 to 2011-12 - Assessment proceedings are time barred - Petitioner contended that even if the amendment dated 21.9.2015 was considered, 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 petit .....

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ed of - CWP No. 9455 of 2016 - Dated:- 13-5-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Petitioner : Mr. Rishab Singla, Advocate AJAY KUMAR MITTAL, J. 1. In this 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 30.3.2016 (Annexure P-4 Colly) for initiating assessment proceedings for the years 2009-10 to 2015-16 and for the assessment years 2009-10 t .....

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cular, Annexure P-1, vis-a-vis the limitation issue, implementation part of the monitoring. As per the said circular, Annexure P-2, the assessment should be framed within a period of three years. Subsequently, vide circular dated 10.2.2014 (Annexure P-3), the circular dated 7.5.2013 was varied and value of the land was sought to be included for imposition of VAT. The petitioner had applied for registration in the year 2014 under the Haryana Value Added Tax Act, 2003 (in short the Act ). The Asse .....

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wever, a letter dated 11.4.2016 issued by respondent No.2 was received by the petitioner stating therein that it was a clerical mistake and inspection note and notices be deemed to be considered in the name of the petitioner instead of Salcon Builders Pvt. Ltd. The assessment of the petitioners for the years 2009-10 to 2011-12 was to be framed within a period of three years as per Section 16 of the Act, i.e. by 31st March of the respective year. The petitioner filed detailed replies dated 3.5.20 .....

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