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Pooja Marketing Versus The Assistant Commissioner (CT) , The South Indian Bank

2017 (2) TMI 658 - MADRAS HIGH COURT

Natural justice - whether the assessment order passed prior to the expiry of time given for filing objections, is valid? - Held that: - the assessment order dated 31.10.2016 was passed prior to the time granted to the petitioner, to prefer objections .....

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- W.P.No.1528 of 2017, W.M.P.Nos.1434 to 1436 of 2017 - Dated:- 20-1-2017 - Rajiv Shakdher, J. For the Petitioner : Ms.D.Naveena for M/s.Adithya Reddy For the Respondents : Mr.S.Kanmani Annamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned .....

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ssment order dated 31.10.2016. By virtue of the impugned order, the petitioner has been called upon to pay tax after requisite adjustments, in the sum of ₹ 99,82,218/-. 3. It appears that pursuant to the said order, recovery proceedings were co .....

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dated 05.01.2017. The said notice has been appended at page no.36 of the typed set of the documents. 4. The principal ground of challenge that the learned counsel for the petitioner seeks to raise, is that, the assessment order was passed prior to ex .....

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said period of 15 days would commence from the date of receipt of the notice. 6. It is the petitioner's case that the notice was received by it only on 21.10.2016. Therefore, the submission made before me, is that, there has been a breach of prin .....

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relevant declarations in Form 'C' and 'F' and, that, they could have been filed it, if due opportunity had been given in that behalf. 8. Learned counsel for the petitioner says that as a matter of fact, a representation dated 29.11.20 .....

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the order would have to be set aside. 10. Having heard, the learned counsels appearing for the parties and examined the record, including the original cover of the notice dated 14.09.2016, I am persuaded to hold that the assessment order dated 31.10 .....

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