2024 (6) TMI 369

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....dent : Mr.R.Suresh Kumar Additional Government Pleader ORDER There is no representation for the petitioner. 2. This Writ Petition has been filed for issuance of a Writ of Certiorari calling for the records pertaining to the impugned Notice dated 20.07.2022 bearing reference No.1895-6/2011/A3 issued by the respondent and quashing the same. 3. The copy of the impugned Notice which has been enclo....

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....,72,734/- Rs. 65,06,654/- 4. The impugned Notice is challenged in the light of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Ramendra Nath Gosh, (1972) 4 SCC 379 and the decision of the Bombay High Court in the case of Parle International Vs. Union of India, rendered on 22.10.2020 in W.P.No.12904 of 2022. 5. The case of the petitioner is that the petitioner shifted its b....

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....her submitted that even without serving the assessment/re-assessment orders, the respondent has now issued impugned recovery notice dated 20.07.2022 initiating recovery action against the petitioner after 10 years of passing of such assessment/re-assessment orders. It is further submitted that for the assessment year 2004-05 alone, the re-assessment order was passed beyond the period of limitation....