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Khanna Builders And Developers Versus The State Of Madhya Pradesh

2015 (11) TMI 1605 - MADHYA PRADESH HIGH COURT

Jurisdiction of appellate authority - Held that: - the assessment order has been passed by the Assessing Officer after giving opportunity to the petitioner and putting him to notice in that behalf. The petitioner has also resorted to remedy of appeal .....

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decline to entertain this writ petition. - Counsel for the petitioner, however, submits that the petitioner may not be compelled to pay 10% of the penalty amount. Presumably, that is the purpose for filing of this writ petition. Petitioner is fre .....

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A.M. Khanwilkar, Chief Justice and Sanjay Yadav J. Shri A.P.Shrivastava and Shri Sapan Usrethe, Advocates for the petitioners. Shri A.A. Barnad,G.A., for the respondents/State. Heard counsel for the parties on admission. When this matter was heard on .....

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e final order prior notice was served on the petitioner; and the petitioner was given due opportunity to represent his defence. It is also pointed out in the reply affidavit that there is no requirement of registration as Developer and Builder. The r .....

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Builder. Enrollment certificate describes the activities of the petitioner as engaged in business of construction of building for sale and lease. The return filed by the petitioner was also on that basis. However, on scrutiny of the return, if the As .....

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can be questioned as manifestly wrong or lacking jurisdiction to do so. 3- Counsel for the petitioner relies on the decisions in 223 ITR 554, 142 ITR 183, 65 ITR 607, 147 ITR 776 and 9 STJ 110. In the facts of the presence case, however, the assessme .....

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