2015 (6) TMI 406

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.... Respondent : Ms. Mamta Singhal Talwar, AAG, Haryana ORDER RAJIVE BHALLA, J. The appellant challenges orders Annexures A-13, A-13/A and A-13/B passed by the Haryana Tax Tribunal, at Chandigarh holding that the assessing authority was justified in passing the order imposing interest. Counsel for the appellant submits that assessment proceedings for assessment year 1998-99 concluded with....

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....order cannot be passed. Counsel for the State of Haryana submits that during assessment proceedings, a separate notice was served, requiring the appellant to show cause why penalty and interest should not be imposed. The assessment order was passed but the show cause notice, regarding penalty and interest remained pending. The assessing authority was well within its jurisdiction to decide the n....

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....rder. The assessing authority passed a separate order dropping penalty proceedings, but imposing interest on delayed deposit of tax. The appellant filed an appeal which was dismissed by the appellate authority and is now agitating the matter before the Tribunal. Before the Tribunal, the appellant raised a preliminary issue that there is no provision in the statute, that empowers the assessing a....

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....and void for want of jurisdiction. The judgment in Kanhai Ram Thekedar's case (supra), does not advance the petitioner's case as revenue authorities sought to recover interest without passing an order imposing interest. In the present case, a show cause notice was issued and an order was passed levying interest. An argument that once assessment stood concluded, the assessing authority c....