9911796707
TMI Blog2023 (3) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... 19598, 19599, 19601, 19602 of 2020 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... tion required for finalization of the proceedings. 4. Impugned orders of assessment came to be passed on 21.11.2014 for all four years, the assessing authority stating that there was no objection to the proposal made. In addition to levying tax on the entirety of the purchases penalty was also imposed. The petitioner was also not afforded an opportunity of personal hearing. 5. Immediately on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentation, the petitioner has advanced two prayers. The first is for re-assessment based on the fact that the petitioner was not heard in the course of the assessment proceedings and the second offering additional income not captured in the original returns filed. Though they state that revised returns were enclosed, vide confirmation dated 17.03.2023, the assessing states that no such revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority for re-assessment, along with the correct and complete return as prescribed. On such application, the assessing authority shall, if it is satisfied that the failure to submit the return in time was due to reasons beyond the control of the applicant, cancel the assessment made and make a fresh assessment on the basis of the returns submitted: Provided that no application shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 22.12.2014 shall be taken into account as though they constitute an application for rectification under Section 84 of the Act, and disposed within a period of four weeks thereafter. 11. If the taxes as per enhanced turnover is not remitted within two weeks as per in direction (i) above, the second direction needs no compliance. 14. With this, these writ petitions stand disposed. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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