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<h1>Kerala HC Upholds Assessment Order, Dismisses Business Concern's Writ Petition</h1> <h3>M/s. SURABHI STEELS (P) LTD Versus THE ASSISTANT COMMISSIONER (ASSMT) OFFICE OF THE ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPT. OF COMMERCIAL TAXES, PALAKKAD, THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD AND THE DEPUTY TAHSILDAR RR KANAYANNUR TALUK</h3> The Kerala HC, with Justice Dama Seshadri Naidu presiding, dismissed a writ petition by a business concern challenging an assessment order. The court ... Call for records leading to assessment order - Held that:- Identical issue decided in the case of The Commercial Tax Officer v. S.Najeem [2018 (8) TMI 1160 - KERALA HIGH COURT], where it was held that the action initiated by the Department after the period of limitation provided, by issuance of notices under Section 25(1) cannot be sustained - petition disposed off. The Kerala High Court, with Justice Dama Seshadri Naidu presiding, disposed of a writ petition filed by a business concern seeking to quash an assessment order. The court referred to a Division Bench judgment in The Commercial Tax Officer v. S.Najeem and applied its ratio to the present case. The petitioner's reliefs were denied.