9911796707
TMI Blog2012 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... propose to rely on any other document, opportunity of inspection of the document or copy thereof be given to the petitioner. It goes without saying that while passing the final order, the question of limitation is to be gone into by the respondents as at this stage no direction is needed to decide the said question separately. - WRIT TAX No. - 318 of 2012 - - - Dated:- 19-3-2012 - Ashok Bhushan, Prakash Krishna, JJ. Petitioner Counsel :- Rakesh Ranjan Agrawal,Suyash Agarwal Respondent Counsel :- C.S.C. Heard Sri Rakesh Ranjan Agrawal for the petitioner and Sri S.P. Kesarwani, learned Additional Chief Standing Counsel for the State. By this writ petition, the petitioner has prayed for a writ of mandamus directing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by judgment and order dated 15th July, 2010 the writ petitions being Writ Petition Nos.1159 of 2004 and 1160 of 2006 were dismissed. After dismissal of the writ petition a detail show cause notice has been issued to the petitioner on 21st February, 2012 asking the petitioner to show cause as to why the transaction covered by Form-C as mentioned in the impugned notice be not treated to be covered and tax be imposed. The petitioner, after receiving the notice, has submitted an application on 1st March, 2012 praying for a direction to decide the question of limitation and further copies of statements of purchasers, correspondence received from the Assessing Officers of the different States and the report of the SIB Department were sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same. We have considered the submissions of learned counsel for the parties and perused the record. The earlier writ petition being Writ Petition (Tax) No.1159 of 2004 was filed by the petitioner challenging the notice issued under Section 21(1) of the Act with regard to the same assessment year. The said proceedings were initiated on the same allegation that Forms-C which were claimed by the petitioner, have not been verified and there is liability of the petitioner to pay tax. The said writ petition was dismissed by judgment and order dated 15th July, 2010, which is to the following effect:- "By means of the present writ petitions, the petitioner is challenging the initiation of proceedings under Section 21(1) of the U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A perusal of the said counter affidavit indicates that large number of documents i.e. correspondences with other States and Trade Tax Authorities have been brought on the record on the basis of which proceedings were initiated under Section 21 of the Act. When initially the notice was issued in the year 2003 under Section 21 of the Act, Writ Petition (Tax) No.1159 of 2004 was filed in which an interim order was passed and ultimately the writ petition was dismissed on 15th July, 2010. As noticed above, this Court while dismissing the writ petition directed the petitioner to participate in reassessment proceedings and submit his reply. The petitioner instead of filing the reply, has again come up to this Court praying for a direction to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellants. To say that the documents are not readily available with the officer, is no ground to deny vital information to a person who is to be visited with a penalty under the Act. We are of the view that the failure to supply this important piece of information to the appellants has prejudice the appellants and to that extent, we agree with Mr. Diwan that the principle of natural justice would stand violated." There cannot be any dispute to the proposition as laid down in paragraph 9 that the documents which are being relied have to be disclosed to the assessee. Insofar as the judgment of Punjab and Haryana High Court in the case of Commissioner of Income Tax vs. Smt. Varsha Goyal is concerned, where the Court held that in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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