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TMI Blog2015 (9) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... ab and another v. M/s Des Raj Bhim Sain [2012 (7) TMI 862 - PUNJAB AND HARYANA HIGH COURT] - the present appeal is allowed and is disposed of in the same terms as in M/s Des Raj Bhim Sain's case (supra). - VATAP No. 18 of 2015 (O&M) - - - Dated:- 2-9-2015 - Ajay Kumar Mittal and Ramendra Jain, JJ. Mr. Avneesh Jhingan, Advocate for the appellant. Mr. Jagmohan Bansal, Additional Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case? (iv) Whether in the facts and circumstances of the case, the appeal raising the question of limitation becomes infructuous merely because in pursuance of impugned order remanding on merit, the order has been passed by the assessing authority? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant filed returns fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority passed the assessment order dated 5.2.2014 (Annexure A-3) in pursuance to the order (Annexure A-2) by creating a demand of ` 28,10,325/-. Against the order, Annexure A-3, the appellant filed an appeal before the appellate authority without pre-deposit of 25% as a condition precedent for hearing of the appeal. The appellate authority vide order dated 27.11.2014 (Annexure A-4) dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in this appeal is no longer res integra and stands concluded by the decision of this Court in State of Punjab and another v. M/s Des Raj Bhim Sain (2012) 43 PHT 1 (P H). 6. In view of the consensus between the learned counsel for the parties, the present appeal is allowed and is disposed of in the same terms as in M/s Des Raj Bhim Sain's case (supra). - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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