2015 (6) TMI 406

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....r, 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 without levy of interest but while considering th....

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....e 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 notice and while dropping penalty proceedings, h....

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....er 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 authority, to initiate proceedings for levy/recovery o....

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....ai 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 could not have passed a separate order demanding interest ....