2008 (3) TMI 675

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.... consequential demand notice, both dated 27th Feb 2008 for the assessment year 2004-05 vide Annexure S and T respectively, has represented the instant writ petition. 2. The only grievance of the petitioner in the instant writ petition is that, upon change of the name of M/s Tata Information Systems Limited to M/s Tata IBM Limited and thereafter from M/s Tata IBM Limited to M/s IBM India Limited, M/s Tata IBM limited filed necessary applications seeking fresh certificate of incorporation. Thereafter, pursuant to a scheme of amalgamation M/s IBM India Limited got merged with M/s IBM Global Services India Ltd. and accordingly, M/s IBM Global Services India Limited filed necessary application for change of name from M/s IBM Global Services Ind....

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....s been the usual with them, they have reiterated the writing in the letter. No other issues are pressed." The said defence taken by the assessing authority for proceeding further in passing the impugned re-assessment order is not justifiable. The assessing authority has observed in his order that, petitioner has sought for two weeks time on 29th Jan, 2008 and seven days time has been provided in the interest of justice and thereafter when petitioner was represented by Advocates and when they asked for four weeks time, one more weeks time was granted upto 16th Feb, 2008. In this regard, it is significant to note that, when the matter has been posted on 29th Jan, 2008, having regard to the nature and magnitude of the subject matter involved i....