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TMI Blog2010 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... of jurisdiction and limitation before the said authority. Till the matter is finalised, no coercive steps shall be taken for realization or recovery of any sum that has been demanded. - W.P. (C) No. 7320 of 2010 - - - Dated:- 29-10-2010 - DIPAK MISRA C.J. AND MANMOHAN, JJ. ORDER:- CM No. 14494 of 2010 (exemption). Allowed, subjected to all just exceptions. WP(C) No. 7320 of 2010. Heard Mr. A.K. Sachdeva along with Ms. Lakshmi Gurung and Ms. Shivani Bansal, learned counsel for the petitioner and Mr. Rajesh Mahna, learned counsel for the respondents. By this writ petition, the petitioner has prayed for the following reliefs: (i) Issue a writ in the nature of certiorari or any other writ, order or direction in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not furnished returns required under this Act by the prescribed date; or (b) has furnished incomplete or incorrect returns; or (c) has furnished a return which does not comply with the requirements of this Act; or (d) for any other reason the Commissioner is not satisfied with the return furnished by a person; the Commissioner may for reasons to be recorded in writing assess or reassess to the best of his judgment the amount of net tax due for a tax period or more than one tax period by a single order so long as all such tax periods are comprised in one year. (1A) If, upon the information which has come into his possession, the Commissioner is satisfied that any person who has been liable to pay tax under this Act in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction under section 74 of this Act. 74. Objections. (1) Any person who is dissatisfied with, (a) an assessment made under this Act (including an assessment under section 33 of this Act); or (b) any other order or decision made under this Act, may make an objection against such assessment, or order or deci sion, as the case may be, to the Commissioner: Provided that no objection may be made against a non-appealable order as defined in section 79 of this Act: Provided further that no objection against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid failing which the objection shall be deemed to have not been filed: Provided also that only one obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a further period of two months. (5) The Commissioner shall conduct its proceedings by an examina tion of the assessment, or order or decision, as the case may be, the objection and any other document or information as may be relevant: Provided that where the person aggrieved, requests a hearing in on, the person shall be afforded an opportunity to be heard in person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. (7) Within three months after the receipt of the objection, the Commissioner shall either, (a) accept the object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the Delhi Sales Tax Act, 1975 (43 of 1975) has been pending before a sales tax authority referred to in section 9 of the Delhi Sales Tax Act, 1975 (43 of 1975), the dispute shall be disposed of within a period of five years from the date of the commencement of this Act. (11) Where the dispute referred to in sub-section (10) of this section has not been decided within the time required, the dispute shall be deemed to have been resolved in favour of the dealer. In view of the Explanation to sections 32 and 33, in our opinion, the assessee can file objections before the competent authority as provided under section 74 of the Act. After the certified copies are received, the assessee shall file objections as contemplated und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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