9911796707
TMI Blog2015 (8) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... passed therein and further direct the respondent to accept the manual filing of declaration forms by the petitioner (W.P.No.6876/2015); (ii) call for the records of the respondent in No.34320015516/ 11/2011-12 culminating in his proceedings No.3478/CTO-I/2014-2015 and quash the orders dated 10.2.2015 and dated 25.2.2015 respectively passed therein and further direct the respondent to accept the manual filing of declaration forms by the petitioner (W.P.No.6877/2015); and (iii) to call for the records of the respondent in No.34320015516/2013-14 and quash the order dated 25.2.2015 respectively passed therein and further direct the respondent to accept the manual filing of declaration forms by the petitioner (W.P.No.8727/2015). 2. The non fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2015 are challenged in W.P.No.6877 of 2015. 5. Insofar as assessment year 2013-2014 is concerned, the petitioner has challenged the assessment order dated 25.2.2015 passed by the respondent requiring the petitioner to pay the balance tax due to the tune of Rs. 5,87,64,830/-. The order dated 25.2.2015 is challenged in W.P.No.8727 of 2015 6. It is the specific plea of the petitioner that the insistence on the part of the department by oral instructions to upload the statutory declaration forms and refusing to accept manual filing of hard copy of the declaration forms is causing great impediment to the petitioner/assessee, especially when the statutory provision does not mandate uploading of statutory forms electronically. It is also plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to should be extended to the assessee without harping on technicalities. 9. In the light of the ratio laid down in the aforesaid decision, which is squarely applicable to the facts of the present case, these writ petitions are allowed and the impugned orders are set aside and the Assessing Officer is directed to proceed with the assessment after receiving the statutory declarations in physical form and complete the assessment. No costs. Consequently, M.P.Nos.1 of 2015 (3 Petitions) are closed. 10. At this juncture, the learned Senior Counsel pointed out that in view of the impugned orders passed and the consequent tax liability, the Department has withheld the downloading and issuance of statutory declaration forms and thereby the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
