TMI Blog2020 (4) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Walve, learned standing counsel submitted on the basis of the instructions received from respondent No.1 who is present in the Court that there is no demand payable by the firm for the assessment years 2011-12 and 2012-13 and consequently, question of raising of any demand against the petitioner does not arise. Further, petitioner having retired as partner of the firm with effect from 31.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bai under Section 188A of the Income Tax Act, 1961 (briefly 'the Act' hereinafter) directing her to make payment of the tax arrears as mentioned in the order. 4. Case of the petitioner is that she is an assessee under the Act assessed to tax as an individual. Prior to 31.03.2012, petitioner was a partner in the partnership firm M/s. Sambhav Enterprises registered under the Indian Partne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years 2011-12 and 2012-13 that is upto 31.03.2012 to the extent of ₹ 38,40,780.00 plus interest under Section 220(2) of the Act. Hence, the show cause notice. 6. Petitioner replied to the show cause notice on 11.11.2019. It was mentioned therein that there was no demand pending in the case of the firm relating to the aforesaid two assessment years because against the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. It may be mentioned that in the body of the said order not only demand for the assessment years 2011-12 and 2012-13 were raised but also for the subsequent assessment year 2013-14 when admittedly petitioner had retired as a partner of the firm with effect from 31.03.2012. 9. Aggrieved by the above, present writ petition has been filed. 10. When learned counsel for the petitioner point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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