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Court sets aside assessment order, directs compliance with prior directions, rules recovery not assessment, dismisses plea of limitation. The court allowed the writ petition, setting aside the assessment order challenged by the petitioner and directing the Assessing Officer to adhere to ...
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Court sets aside assessment order, directs compliance with prior directions, rules recovery not assessment, dismisses plea of limitation.
The court allowed the writ petition, setting aside the assessment order challenged by the petitioner and directing the Assessing Officer to adhere to previous directions. The court determined that the proceedings were for recovery, not assessment, thus dismissing the respondent's plea of limitation. No costs were awarded, and pending miscellaneous petitions were closed.
Issues: 1. Challenge to show cause notice rejection and subsequent assessment order challenge.
Analysis: The petitioner challenged a show cause notice dated 08.12.2016 through a writ petition, which was rejected by the court on 23.01.2017. The court granted the petitioner time to submit objections and directed the Assessing Officer to consider them and provide a personal hearing before passing final orders. However, the assessment order was passed the next day on 24.01.2017, rendering the liberty granted by the court nugatory. The petitioner filed a new writ petition challenging this assessment order, seeking to set it aside.
The court noted that the proceedings initiated were for the recovery of luxury tax allegedly collected by the petitioner, pursuant to the liberty granted by the Supreme Court in a contempt petition. The respondent argued that the petitioner should not benefit from raising the plea of limitation due to the order granting time. However, the court agreed with the petitioner's counsel that the current proceedings were not for assessment but for recovery, and therefore, the question of limitation did not arise. Consequently, the court allowed the writ petition, setting aside the impugned assessment order and directing the Assessing Officer to follow the directions given in the previous writ petition. No costs were awarded, and any pending miscellaneous petitions in the current writ petition were closed.
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