High Court grants petitioner 10 days to file return for assessment year 2004-05, addressing lack of opportunity. The High Court granted the petitioner ten days to file its return for assessment year 2004-05, addressing concerns of lack of opportunity. The court noted ...
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High Court grants petitioner 10 days to file return for assessment year 2004-05, addressing lack of opportunity.
The High Court granted the petitioner ten days to file its return for assessment year 2004-05, addressing concerns of lack of opportunity. The court noted the notice issued on 18.11.2011 allowed for filing the return, despite petitioner's claims of orders passed without opportunity. The assessing authority's order on 7.12.2016 followed re-assessment proceedings, prompting the court to provide a final chance for compliance. The judgment directed the petitioner to submit the return within the specified timeframe for proper review by the assessing authority.
Issues: - Petitioner seeking permission to file return for assessment year 2004-05 - Allegation of orders passed without opportunity to file return or notice under Section 142(1)(i) - Tribunal and assessing authority involvement in the case - Granting petitioner ten days to file return
Analysis: The judgment delivered by the High Court addressed the issue raised by the petitioner regarding the assessment year 2004-05. The petitioner sought permission to file its return for the mentioned year. It was noted that a notice was issued to the petitioner on 18.11.2011, requesting a copy of the return for the said assessment year. The petitioner alleged that orders were passed without granting an opportunity to file the return and without issuing a notice under Section 142(1)(i). However, the court observed that the notice dated 18.11.2011 provided an opportunity to file the return, indicating that the petitioner had been given a chance to comply.
The case had progressed through various stages up to the tribunal, culminating in the assessing authority issuing the impugned order on 7.12.2016 following re-assessment proceedings. Despite the petitioner's grievance, the court deemed it appropriate to grant one final opportunity for the petitioner to file its return for the assessment year 2004-05. The judgment specified that the petitioner would have ten days from the date of receiving the certified copy of the order to submit the return. If the petitioner complied within the stipulated timeframe, the assessing authority was directed to consider the filed return in accordance with the law.
In conclusion, the High Court disposed of the writ petition by granting the petitioner the specified time to file the return, ensuring that the assessing authority would review the submission appropriately. The judgment aimed to address the petitioner's concerns regarding the alleged lack of opportunity to file the return and provided a fair chance for compliance within the set timeframe.
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