9911796707
TMI Blog2014 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... overy certificate) dated 9 November 2011 - Assessee filed objections before the Commissioner which have been decided against assessee by the order dated 21 January 2014. It is clear that the petitioner had not challenged assessment order pursuant to which the recovery certificate had been issued before Appellate Authority - In writ petition all that was prayed was that an appropriate direction should be issued for not recovering the tax for the Assessment Year 2007-08 claim under the recovery certificate dated 9 November 2011 -The Court, had only left it open to the petitioner to file his objections and if there was a statutory remedy of an appeal, assessee should have availed of that remedy - Even the subsequent notice dated 15 March 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This petition was disposed of by the judgment and order dated 17 February 2012. It was left open to the petitioner to file objections in response to the notice (actually a recovery certificate) dated 9 November 2011 within two weeks. The petitioner filed objections before the Commissioner which have been decided against the petitioner by the order dated 21 January 2014. It also transpires from the records of the writ petition that a notice under Section 28 of the Act has been issued to the petitioner for the Assessment Year 2009-10 and the petitioner has been asked to submit his reply. This notice has also been assailed in this petition. Learned Senior Counsel appearing for the petitioner has raised number of submissions for assailing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion). Accordingly, the writ petition is finally disposed of with liberty to the petitioner to file an objection in response to the notice dated 9.11.2011 within two weeks from today. In case such objection is filed, the competent authority shall decide the same in accordance with law after providing opportunity of hearing by passing a speaking and reasoned order expeditiously and preferably within a period of three months from the date of receipt of a certified copy of this order and communicate the decision to the petitioner. For the period of three months or till disposal of the objections filed by the petitioner, whichever is earlier, further proceedings in pursuance to the impugned notice shall remain suspended. Subject to above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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