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2005 (5) TMI 322
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....Qadri, Rajeev Kumar Dubey, Ms. Rashmi Singh, Kamalendra Mishra and Jatinder Kumar Bhatia, Advocates, with him), for the appellants. S. Rajappa, Advocate, for the respondents. -------------------------------------------------- ORDER The challenge in this appeal arises out of the decision of the High Court relating to eight show cause notices issued by the app....
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....y to the show cause notices on December 23, 1985 and on December 26, 1985 an order of assessment was passed in respect of the eight show cause notices raising a demand against the respondents. 4.. The respondents filed a writ petition challenging the show cause notices on January 2, 1986. During the pendency of the writ petition the eligibility certificate granted to the respondents was ....
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....cause notice had been issued on the basis that the eligibility certificate had been wrongly obtained. It is apparent from the narration of facts that the show cause notices were in fact issued for the period prior to the grant of the eligibility certificate. It cannot be said, therefore, that the show cause notices proceeded on the basis that the eligibility certificate was invalid. All that the a....
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....o pursue their remedy by way of an appeal under section 9 of the Act from the order of assessment which, according to the High Court, had admittedly been passed before the writ petition had been filed by the respondent. 7.. In the circumstances of the case, the appeal is allowed. The decision of the High Court is set aside. The respondents are at liberty to challenge the order of assessment dat....