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2015 (9) TMI 1457 - PUNJAB & HARYANA HIGH COURT

2015 (9) TMI 1457 - PUNJAB & HARYANA HIGH COURT - [2016] 88 VST 67 (P&H) - Whether in the facts and circumstances of the case, the assessment order passed beyond three years for A.Y. 2005-06 is sustainable in law? - the issue raised in this appeal is no longer res integra and stands concluded by the decision of this Court in State of Punjab and another v. M/s Des Raj Bhim Sain [2012 (7) TMI 862 - PUNJAB AND HARYANA HIGH COURT] - the present appeal is allowed and is disposed of in the same terms .....

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rred to as the Tribunal ), claiming the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the assessment order passed beyond three years for A.Y. 2005-06 is sustainable in law? (ii) Whether in the facts and circumstances of the case, the order of the Tribunal is illegal as it failed to follow the binding decision of jurisdictional High Court? (iii) Whether in the facts and circumstances of the case, the principle of merger is applicable in the prese .....

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30.3.2011 (Annexure A-1) finalized the assessment by creating demand of 22,08,112/-. Feeling aggrieved, the assessee filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [for brevity the DETC (A) ] challenging the assessment order on merits as well as being time barred, who vide order dated 31.10.2012 (Annexure A-2) remanded the case with regard to the merits only to the assessing authority for passing a speaking order after verifying the invoices and returns filed by the .....

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