9911796707
TMI Blog2013 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... o have opted out of LTU scheme, pending assessments/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction. Insofar petitioner was concerned, the request was not considered for the reason that the assessment for the year 2009-10 was not completed and the petitioner had approached the court - Keeping in view, Annexures 'L' 'N' and 'Q' which show that pending assessment/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction, it was proper to direct the first respondent to consider the request of the petitioner in the light of Annexures -'L', 'N' and 'Q' - the first respondent was directed to consider the request of the petitioner vide Annexure 'E', keeping in view the communications a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time barring assessment for the year 2009-2010 has not been completed and therefore, the request of the petitioner to exit LTU is kept in abeyance till assessment for the year 2009-10 is completed. Thereafter, as per Annexures H and J the petitioner has requested to transfer the pending assessments and other proceedings to the concerned jurisdictional office without further delay. 3. As per Annexure-K, the petitioner has sought for information under the Right to Information Act. In response to that, the Dy. Commissioner and CPIO, C.Ex. and S. Tax, LTU, New Delhi, has issued communication as per Annexure-L stating that M/ s.Glaxo Smithkline Asia (P) Limited, M/ s.RITES Limited and M/ s.Sona Koyo Steering have opted out from LTU jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter, reminders have been sent. Inspite of that, the respondents have not considered the request of the petitioner on the ground that the assessment for the year 2009-2010 is not completed. Further he submitted that the petitioner has obtained information under the Right to Information Act. It shows that in similar circumstances, pending assessment/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction. It is only in the case of the petitioner the pending assessment/proceedings have not been transferred on the ground that the assessment for the year 2009-2010 is yet to be completed and the petitioner has approached the court. Therefore, the respondents may be directed to consider the request of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In response to the request of the petitioner to furnish information under the Right to Information Act, the respondents have furnished information as per Annexures-'L', 'N' and 'Q'. They show that in respect of some Companies who have opted out of LTU scheme, pending assessments/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction. Insofar petitioner is concerned, the request is not considered for the reason that the assessment for the year 2009-10 is not completed and the petitioner has approached the court. Keeping in view, Annexures 'L' 'N' and 'Q' which show that pending assessment/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction, it is proper to direct the first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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