1995 (1) TMI 359

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....The petitioner seeks quashment of sale proceedings, orders of assessment and order of penalty (annexure R/6). 3.. The facts are jejune. The respondents assessed the firm "Prakash Trading Company". The respondents also initiated action against the petitioner as the partner of the defaulting firm as noted above. The respondents passed the order of assessment against the firm. They also seized the....

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.... Tax Department. 6.. The respondents have filed the reply in opposition.   7. I have heard both sides. 8.. The counsel for the petitioner very frankly submitted as under: (a) The order of assessment passed against the firm has since been quashed by the superior authority and the matter has been remitted back to the lower authority for fresh assessment in conformity with law. The a....

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....s before it by entertaining petitions under article 226 of the Constitution is a legal position which is too well-settled........." 11.. Faced with the preliminary objection, the counsel for the petitioner then prayed as under: (a) The Commissioner may be directed to consider and decide annexure P/4 in accordance with law within a reasonable period. (b) The period of limitation be extende....