2024 (8) TMI 1571

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....i Rusheek Reddy K.V., Advocates, for the Petitioner. Shri Dominic Fernandes, Senior Standing Counsel, for the Respondent. ORDER Sri Kishore Kunal, Learned Counsel represents Sri K.V. Rusheek Reddy, Learned Counsel for the petitioner. 2. Sri Dominic Fernandes, Learned Senior Standing Counsel for CBIC, for respondent Nos. 1 and 2, who is present in the Court is directed to take notice an....

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....said judgment is highlighted for this purpose, which reads thus : "24. We are, however, not oblivious of the fact that ordinarily the writ court would not entertain the writ application questioning validity of a notice only, particularly, when the writ petitioner would have an effective remedy under the Act itself. This case, however, poses a different question. The Revisional Authority, ....

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....judgment, which reads thus : "15. Sub-section (1) of Section 11 empowers the Commissioner to extend the period of three years for passing the order of assessment wherefor reasons are required to be recorded in writing subject, however, to the maximum period of five years. Ordinarily, therefore, a period of three years has been prescribed for completion of the assessment in terms of the pr....

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....bed to undertake the aforesaid exercise of assessment, the exercise should have been completed within reasonable time. The period of nine years, by no stretch of imagination, can be said to be a reasonable period. While passing the impugned Order-in-Original (OIO), dated 29-6-2024, Learned Authority has not considered the petitioner's objections in correct perspective and the aforesaid judgment of....