TMI Blog2022 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... tter. Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents/revenue are directed to create a portal/online mechanism for intimation of notices issued under sub-section (8) of Section 74 of the Act, read with Rule 56 of the 2005 Rules. Petition disposed off. - W.P.(C) 7172/2022 - - - Dated:- 9-5-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE POONAM A. BAMBA Petitioner Through: Mr. Dinesh Mohan Sinha and Mr. Rajiv Kumar Deora, Advocates. Respondents Through: Mr. Satyakam, ASC for R-1 2. RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Satyakam accepts notice on behalf of the respondents/revenue. 2. With t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. 5.1. A perusal of sub-section (7) of Section 74 of the Act would show that the objections have to be decided, within three months, after the receipt of the objections. 5.2. As per sub-section (8) of Section 74 of the Act, in case objections are not decided within three months, the assessee is entitled to serve upon the Commissioner a written notice requiring him to take a decision within the next fifteen days. 5.3. Sub-section (9) of Section 74 of the Act is indicative of the fact that, if at the end of fifteen days of such notice being served, a decision is not taken by the Commissioner, the objections filed are deemed as having been allowed. 6. It is the contention of Mr Satyakam that the notice under sub-section (8) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te a portal/online mechanism for intimation of notices issued under sub-section (8) of Section 74 of the Act, read with Rule 56 of the 2005 Rules. 9. The writ petition is, accordingly, disposed of with a direction to the respondents/revenue to dispose of the objections filed by the petitioner, within 15 days of receipt of a copy of the judgment passed today. 9.1. For this purpose, the authorized representative [in short AR ] of the petitioner will appear before the concerned Commissioner, on 13.05.2022 at 11:00 AM. 9.2. Needless to add, the Commissioner will pass a speaking order, after hearing the AR of the petitioner. 10. Having regard to the fact that there has been procrastination on part of the respondents/revenue, the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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