2015 (10) TMI 2493

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.... For the Respondent: Mr. Saurabh Mago, AAG, Haryana. AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notification, Annexure P-2, notices dated 4.6.1990 (Annexure P-3), dated 19.6.1990 (Annexure P-5) and dated 23.6.1990 (Annexure P-6). 2. ....

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.... order dated 28.3.1989 (Annexure P-1). The petitioner filed reply dated 14.6.1990 (Annexure P- 4) to the said notice. Respondent No.2 vide another notice dated 19.6.1990 (Annexure P-5) communicated the details of the sales made to registered dealers which were allegedly wrongly allowed by the assessing authority. Thereafter, respondent No.2 issued a notice dated 23.6.1990 (Annexure P-6) to the pet....

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.... 5. The matter is no longer res integra. This Court in Triputi Udyog Ltd. v. State of Haryana (2010) 37 PHT 521 (P&H) while dealing with the identical issue had held that the revision by officer of the same rank was not permissible. It was recorded as under:-   Learned counsel for the assessee submits that the Deputy Excise and Taxation Commissioner was acting as assessing authority and....

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....r rank was not permissible. By way of instances, he has produced following orders of the Tribunal:- I. M/s Kailashpati Cotton (P) Ltd., Siwani v. State of Haryana, (2001) 18 PHT 576 (STT Hr). II. M/s S.R. Oils & Fats Ltd., Bahalgarh v. State of Haryana, (2002) 19 PHT 272 (STT Hr). III. M/s K.C. Textiles Ltd., Pandupindara, Jind v. State of Haryana, (2002) 19 PHT 525 (STT   IV. M/s....