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2014 (8) TMI 577

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..... and the proceedings pursuant to Ext. P14 shall be finalized by the 5th respondent/Fast Track Team, after verifying the records and giving an opportunity of hearing to the petitioner to produce all the relevant records and to explain the facts and figures, which shall be done within one month thereafter. It is made clear that the petitioner will not be entitled to raise any 'plea of limitation' wit .....

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..... rs raised in W.P.(C) No. 8625 of 2014 are extracted below : (i) Issue a writ of certiorari or other appropriate writ or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext. P14 to Ext. P14(e) and to strike down and quash the same; (ii) Issue a writ of mandamus or other appropriate writ or order directing - (a) the 2nd and 3rd respondents to is .....

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..... that, pursuant to the intimation given by the Income Tax Department, vide Ext. P9 communication, the third respondent has already come over and collected the records in the presence of the petitioner. The petitioner seeks to have an opportunity to produce copies of the relevant documents/proceedings/records before finalization of the proceedings pursuant to Ext. P14 series notices. As per judgment .....

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..... contention by the Department that the petitioner has effected manipulation, if the originals are returned to the petitioner. The learned Government Pleader submits that the present tactics adopted by the petitioner is only to protract things, causing the assessment to be finalized after the period of limitation. The learned counsel for the petitioner submits that, the petitioner does not intend to .....

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