9911796707
TMI Blog2008 (3) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2004-05 vide Annexure S and T respectively, has represented the instant writ petition. 2. The only grievance of the petitioner in the instant writ petition is that, upon change of the name of M/s Tata Information Systems Limited to M/s Tata IBM Limited and thereafter from M/s Tata IBM Limited to M/s IBM India Limited, M/s Tata IBM limited filed necessary applications seeking fresh certificate of incorporation. Thereafter, pursuant to a scheme of amalgamation M/s IBM India Limited got merged with M/s IBM Global Services India Ltd. and accordingly, M/s IBM Global Services India Limited filed necessary application for change of name from M/s IBM Global Services India Limited to M/s IBM India Limited (as the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writing in the letter. No other issues are pressed. The said defence taken by the assessing authority for proceeding further in passing the impugned re-assessment order is not justifiable. The assessing authority has observed in his order that, petitioner has sought for two weeks time on 29 th Jan, 2008 and seven days time has been provided in the interest of justice and thereafter when petitioner was represented by Advocates and when they asked for four weeks time, one more weeks time was granted upto 16 th Feb, 2008. In this regard, it is significant to note that, when the matter has been posted on 29 th Jan, 2008, having regard to the nature and magnitude of the subject matter involved in the case, learned counsel for petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ously as possible, at any rate, within a period of three months from the date of receipt of objections to be filled by petitioner to the fresh notice to be issued by the jurisdictional competent authority of the respondent- Department. (IV) The jurisdictional competent authority is directed to issue fresh notice to petitioner within two weeks from the date of receipt of a copy of this order. (V) Upon receipt of the notice, petitioner shall file its objections before the competent authority within eight weeks from the date of receipt of fresh notice. VI) The competent authority, upon receipt of the objections / reply from the petitioner, is directed to dispose of the same in compliance with the directions, as stated above. 6. Wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
