2023 (5) TMI 1189

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....r R2 To R5; Sri. Harsha P Banad, CSC For R1) ORDER The petitioners in each of these petitions have impugned the Communications dated 27.10.2020 [Annexure-A] addressed by the fourth respondent to the corresponding bankers for recovery of demand as per the assessment order dated 18.09.2020 and for a direction to the fourth respondent to return the amount recovered consequent to such communication in excess of 30% of the demand along with interest. 2. These writ petitions relate to the same tax periods but to different assessees who are now one entity consequent to certain approved merger. Sri Bharath Raichandani, the learned counsel for the petitioner, and Sri Hema Kumar K, the learned Additional Government Advocate, are heard for final ....

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....utory C-Forms. 5. Sri Hema Kumar K, the learned Additional Government Advocate, submits that the petitioner really cannot have a grievance because it is only after communication dated 27.10.2020 and the consequential realisation of the amounts in the petitioner's account towards the amounts demanded, the petitioner has filed an application for rectification which is decided on 06.11.2020. However, when queried, he does not controvert that there can be multiple assessments, and if an assessee can justify failure to produce Statutory Forms at the relevant time but can now produce them later, there could be reassessment. He also does not controvert that if the petitioner can produce the Statutory C-Forms even now, the assessing officer [the f....