2013 (4) TMI 683

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s delivered by HEMANT GUPTA J.- Challenge in the present petition is to a showcause notice dated September 5, 2012 (P8) whereby the assessment under the Punjab Value Added Tax Act, 2005 (for short, the Act ) for the year 2007-08 was proposed to be completed after giving an opportunity of hearing to the petitioner. The stand of the petitioner is that the assessment has been completed and th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o be filed by the end of the financial year but after permission of Commissioner in writing. Therefore, the respondents have a right to complete the assessment even at this stage subject to fulfilment of the condition mentioned in the statute. We have heard learned counsel for the parties and find that as on today there is no permission of the Commissioner in writing to frame the assessment wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X