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TMI Blog2023 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents/revenue. 3. Mr Singh says that in view of the directions that we intend to pass, no counter-affidavit is required to be filed. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself. 4. The substantive prayers made in the writ petition read as follows: "(A) Issue a writ of and/or order and or directions in the nature of Mandamus, Certiorari, Prohibition, Quo warranto or any other appropriate writ, order or direction quashing impugned letter or the so called assessment order dated 31-03-2022 {DIN ITBA/COM/F/17/2021-22/1042381094(1)} for AY 2016-17 and as a consequence the Demand Notice issued. (B) Issue a writ of and/or order and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer (AO) that in 1993, a partnership firm was formed under the name Arora Brothers. This partnership firm comprised two partners, i.e., Mr Krishan Lal Arora and Mr Lekh Raj Arora. 7.2. The reply also adverted to the fact that the partnership firm was dissolved on 31.07.1999 and thereafter, the business of the said partnership firm was taken over by the petitioner, i.e., Mr Krishan Lal Arora. 8. It is, however, conceded that the proprietorship firm was run under the name which was given to the partnership firm, i.e., Arora Brothers. 9. Mr Kapur goes on to state that since July 1999, the business, which was earlier carried on by the aforementioned partnership firm, was run by the proprietorship concern. 10. It is also Mr Kapur's con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, as contended by the petitioner. (iii) Third, as to whether the partnership firm, which runs under the name and style as the proprietorship concern, in fact, stood dissolved on 31.07.1999, as claimed by the petitioner. 16. Given this position, we dispose of the writ petition giving leave to the petitioner to approach the AO for correction/rectification of the impugned assessment order. For this purpose, three (3) weeks are granted to the petitioner. 16.1 The AO, if approached, will pass a suitable order. 16.2. Once the AO receives the representation/application in that behalf, he will pass a speaking order within the next eight (8) weeks. 16.3. The AO will also accord personal hearing to the petitioner and/or his authorized repre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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