2025 (3) TMI 1391

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....y a common order. 2. These Writ Petitions have been filed challenging the impugned assessment order dated 26.04.2024 and the consequent rectification order passed by the respondent on 15.02.2025. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. 4. By consent of the parties, the main Writ Petitions are taken up for disposal at the time of admission stage itself. 5. The learned counsel for the petitioner would submit that the initially ASMT 10 notice dated 04.01.2022 was issued to the petitioner for which the petitioner submitted its reply on 07.04.2022. Thereafter, for the very same issue and assessment year another ASMT 10 notice was issued on 09.10.2023. Thereafter, p....

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....bmit that the petitioner is now ready and willing to pay a sum of Rs.5,00,000/- to the respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Additional Government Pleader (Taxes) appearing for the Respondent has no serious objection. 9. Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the Respondent and also perused the materials available on record. 10. In the present case, initially ASMT 10 notice dated 04.01.2022 was issued to the petitioner for which the petitioner submitted its reply on 07.04.2022. Thereafter, for the very same issue and assessment year another ASMT ....

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....stablish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned assessment order as well as the rectification order passed by the respondent. Accordingly, this Court passes the following order:- (i) The orders impugned herein are set aside and the matter is remitted back to the assessing authority for fresh consideration on condition that as volunteered by the Petitioner, they shall pay a sum of Rs.5,00,000/- to the Respondent within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount. (ii) The Petitioner shall file their reply/objection along with the requ....