TMI Blog2020 (8) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... m in the revised returns to correct which, an opportunity was directed to be extended to the petitioner. Neither the petitioner nor the Department has availed of this opportunity as extended by the court, and there has been considerable delay on the part of both the parties - the impugned orders is set aside with a direction to the Assessing Officer to redo the assessments de novo and in accordance with law taking note of the revised returns filed by the petitioner under cover of letter dated 26.03.2015 and bearing in mind the directions of the Commissioner in Circular No.3 of 2019. Petition disposed off. - W.P. Nos.30347, 30350 & 30351 of 2019 and WMP. Nos.30337, 30338 & 30339 of 2019 - - - Dated:- 4-8-2020 - HONOURABLE DR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the Assessing Officer only on 09.03.2017. Learned counsel for the petitioner would seek to explain away the same stating that the Court had permitted the petitioner to appear within a week from date of receipt of a copy of the order and since the order was received only on 06.03.2017 his representation on 09.03.2017 was within the time frame stipulated. However, the copy application was itself made only on 03.03.2017 after a period of six months from the date passing of the order and thus the petitioner cannot take advantage of the elapse in time. 4. Be that as it may, after receipt of the representation dated 09.03.2017, the Assessing Officer issued a notice dated 27.05.2019, two years and two months after receipt of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept alive until such time the central mechanism is put in place. The relevant portion of the said circular reads as follows: c) Where a proposal received from the Enforcement Wing/ISIC involves mismatch of ITC and other issues, the issues other than mismatch of ITC can be finalized by the assessing authority leaving the mismatch issue pending until a mechanism in this regard is evolved. However, notices shall be issued for all the cases involving mismatch of ITC to keep the issue alive until it is resolved and a list of such cases shall be maintained in the respective assessment circle, Territorial JC and DC offices. A monthly abstract of such cases along with revenue involved shall be prepared and made available to higher authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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