2019 (8) TMI 1526

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....ce Partha Sarthy For the Petitioner/s : Mr.Usha Kumari For the Respondent/s : Mr.Kumar Manish (Sc5) ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. Rakesh Kumar Singh, learned counsel for the petitioner and Mr. Kumar Manish, S.C.5 for the State. This writ petition is filed to question the notice dated 06.05.2015 issued by the respondent No.4, the Deputy Commissi....

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....iction set up in the provision of Section 33. We have also held that there cannot be a mechanical discharge by the Assessing officer to proceed thereon until he records a satisfaction that the objection needs to be proceeded accordingly. It is in reference to the judgment of Tata Projects (supra) that Mr. Singh submits that the petitioner filed his returns on 31.03.2013 for the assessment year ....

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....llowing the amendment to question the orders so passed. We permit him to do so and consequently I.A. No. 1 of 2019 and I.A. No. 2 of 2019 are allowed. Mr. Kumar Manish, S.C. 5 in reference to the counter affidavit attempts to object to the submission of Mr. Singh by submitting that the case is not covered because the returns of the petitioner itself was belatedly filed and thus would not sai....

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....the counter affidavit itself confirms that it is on a simple objection raised by the Accountant General under Section 33 of 'the Act' that the proceeding was initiated to result in the orders impugned. We have heard learned counsel for the parties and we have perused the records and though an attempt is made by the respondent authorities in the Commercial Taxes Department to wriggle out of the ....