TMI Blog2014 (7) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... he part of the petitioner, he would have intimated the same to the petitioner within ten days from the date of receipt of such application and if the defects could have been pointed out by the first respondent in time, the petitioner can have a chance to rectify the same. However, the first respondent had failed to do so. Hence, this Court is of the view that the impugned orders cannot be sustaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of Arrears] Act, 2011, [for brevity, the Act ], before the first respondent, after fulfilling the statutory requirements. The first respondent issued notices, on 06.08.2012, in which it has been stated that on verification of the records, it was found that the petitioner paid the lesser interest amount, than the amount originally payable, and proposed to reject the applications in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of by this Court, vide orders, dated 03.11.2008 and 04.11.2008, giving direction to the second respondent to pass fresh assessment orders, by considering the exemption claimed by the petitioner. The learned counsel further submits that even though this Court passed orders, on 03.11.2008 and 04.11.2008, the second respondent passed the revised assessment orders, for the assessment years 2003 - 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the assessment years, 2003 - 2004, 2004 - 2005 and 2005 - 2006. 5. Heard the learned Additional Government Pleader appearing for the respondents and perused the records carefully. 6. During the course of the arguments, the learned counsel appearing for the petitioner produced a detailed working sheet, in respect of the assessment years 2003 - 2004, 2004 - 2005 and 2005 - 2006, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet before the first respondent, along with a copy of this order, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the first respondent is directed to consider the same and pass appropriate orders, within a period of six weeks thereafter. 9. The Writ Petitions are allowed, as indicated above. No costs. Consequently, connected Miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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