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TMI Blog2018 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioners are before this Court challenging the orders of assessment for the relevant years namely 2006-07 to 2010-11 as well as 2009-10 and 2010-11 respectively. The substantial part of the mistake lies with the dealers, as they did not respond to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed these writ petitions because the respondent issued attachment notices for attaching the petitioners' properties. 5. These writ petitions should not have been entertained at the first instance, since the petitioners did not explain the gross delay in approaching this Court, especially, when the limitation prescribed for filing the appeals was over and no appeals could have been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the claim for exemption. 7. On a perusal of the income and expenditure accounts filed by the petitioners under the Income Tax Act, 1961 for the relevant assessment years, it is seen that substantial portion of the work has been done by the petitioners for various local bodies and the petitioners have given the contract numbers and also mentioned about the departmental supply of materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of 15 days from the date of receipt of a copy of this order. If such payment is made, the petitioners are entitled to treat the impugned orders as show cause notices, submit their objections and appear before the respondent by producing documents duly attested by the concerned officers, which shall be examined by the respondent and the assessment shall be redone on merits and in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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