TaxTMI 
TaxTMI 
2020 (2) TMI 1315
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....icable to Union Territory, Chandigarh) was issued on 28.5.2019. The case of the petitioner is that notice is beyond limitation as prescribed under Section 29(4) of the Act, the same is liable to be quashed. Section 29(1) to (4) during the relevant assessment years read as under: "SECTION 29. ASSESSMENT OF TAX: (1) Where a return has been filed under sub-section (1) or sub-section (2) of Section 26 or in response to a notice under sub-section (6) of Section 26, if any tax or interest is found due on the basis of such return, after adjustment of any tax paid and self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent....
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....order in writing, direct the designated officer to make an assessment of the amount of tax payable by any person or any class of persons for such period, as he may specify in his order. (4) An assessment under sub-section (2) or sub-section (3) may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later: PROVIDED THAT where circumstances so warrant, the Commissioner may, by an order in writing, allow assessment of a taxable person or a registered person after three years, but not later than six years, from the date, when annual statement was filed or due to be filed by such person, whichever is later." The said provision was amended vide notification dated 29.....
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.... 2013 shall not be invalid on the ground of prior service of notice or communication of such order to the concerned person." As per Section 29(1), if any amount is found due on the basis of return filed, an intimation is to be sent to the person specifying the sum payable then the same shall be deemed as demand notice. The first proviso to sub-section (1) states that acknowledgment of the return shall be deemed to be intimation under the sub-section either that no sum is payable or no refund is due. Sub-section (2) provides for best judgment assessment in the circumstances prescribed in clauses (a) to (e). As per sub-section (3), the Commissioner on his own motion or on an information received can order framing of an assessment by design....
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....l other connected cases falls in the category of those assessment orders, which were finalized by committing a fraud and even computer entries were made fraudulently. As such show cause notices were issued as an opportunity to the petitioners to verify the correctness of assessment orders/computer entries and records of petitioners related to framed assessments." Learned counsel for the respondents submitted that considering the circumstances, a memo No. 3628 dated 30.7.2018 was issued to all Excise and Taxation Officers, Excise & Taxation Department and in pursuance to the memo, notices were issued. He placed reliance on Section 29(7) of the Act and argued that in case of fraud or misrepresentation or escaped assessment, the assessment ....
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....ck disposal registers of their wards for the last three years along with the additional demands created and submit the status report within fortnight." (emphasis supplied) Memo specifically states that the designated officers shall issue statutory notices as per the provisions of the Act whereas the notices under Section 29(2) were not in consonance with the provisions of the Act. From the stand quoted above, it is forth coming that the case of the respondents is that assessment orders were finalised and computer entries were made, albeit fraudulently. No dates of assessment orders have been mentioned in the reply. In any case, if there was already an assessment order, there was no occasion to proceed under Section 29(2). From the wri....
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....ion. This power can be exercised by the High Court not only for issuing writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari for the enforcement of any of the Fundamental Rights contained in Part III of the Constitution but also for "any other purpose". 15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this Court not to operate as ....