9911796707
TMI Blog2013 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and export of computer software and related service. The Central Government introduced LTU scheme. Pursuant to that, the petitioner consented to be administered under such scheme and filed prescribed form on 25.10.2007. Thereafter, the petitioner has been regularly filing its returns under the provisions of Service Tax Regulations (Finance Act, 1994) and Income Tax Act, 1961 and assessed to tax by the officers of the LTU. Thereafter, the petitioner in exercise of its option under the scheme, through letter dated 28.2.2013 vide Annexure 'E' intimated the first respondent its intention to opt out of the LTU scheme with effect from 1.4.2013. Subsequently, as per Annexure-F reminder was sent. The Dy. Commissioner ( CCO ) through communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RTI Act. In response to that, the Dy. Commissioner, CPIO, Mumbai, has issued communication as per Annexure-Q dated 3.7.2013 informing the petitioner that some companies have opted out of LTU between 3-5 years and within three years and pending assessment/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction. The request of the petitioner is kept in abeyance on the ground that assessment for the year 2009-2010 is not completed and the matter is sub- judice. Therefore, this writ petition. 6. The learned counsel for the petitioner contended that initially the petitioner consented for LTU scheme. Thereafter, through communication dated 28.2.2013 the petitioner informed the ast respondent that it is opting out of LT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition may be dismissed. 8. I have carefully considered the submissions made by the learned counsel for the parties. 9. The grievance of the petitioner is that the petitioner has opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered. In similar circumstances, in many cases, pending assessment/proceedings have been transferred. Vide Annexure- 'E', the petitioner has requested the first respondent to transfer the relevant records relating to the petitioner to the jurisdictional Commissionerates w.e.f. April 1, 2013. Thereafter, reminder has been sent as per Annexure-'F'. In response to Annexure-'E', the respondents have sent Annexure-'G' stating that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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