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2016 (10) TMI 638

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..... ome of the direction issued by the Special Tribunal and as to whether any orders were passed subsequently or whether the order of the Tribunal was challenged. The petitioner has a duty to bring it to the notice of the AO about the pendency of any proceedings before the BIFR. Therefore, at this juncture, the impugned notice cannot be quashed. However, with a view to afford an opportunity to the petitioner, the respondent is directed to keep the notice impugned in this Writ Petition in abeyance for a period of six weeks - petition disposed off. - W. P. No. 35098 of 2005 & WPMP No. 38046 of 2005 - - - Dated:- 14-9-2016 - T. S. Sivagnanam, J. For the Petitioner : No appearance For the Respondents : Mr. K. Venkatesh ORDER .....

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..... If the petitioner's case is that they are Sick Industrial Company; they are before the BIFR and a Scheme has been framed or in the process of being framed, should intimate the Assessing Officer and without doing so, such a plea could not have been straight away raised by filing a Writ Petition. It is further pointed out by the learned Government Advocate that in respect of the action initiated by the Department for recovery of arrears relating to 1976-77, 1985-86 and 1987-88, under the Revenue Recovery Act, the petitioner filed similar Writ Petition, which were transferred to the Tamil Nadu Taxation Special Tribunal, Chennai, and re-numberred as T.P.No.35 of 1999 and the Tribunal dismissed the same by an order dated 12.04.1999, by is .....

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..... pugned in this Writ Petition in abeyance for a period of six weeks, from the date of receipt of a copy of this order. Within such time, the petitioner shall produce appropriate proof to show about the proceedings pending before the BIFR was pending or finalised and subject to the documents that the petitioner may produce, the respondent is at liberty to take action. If the petitioner fails to produce the necessary documents within a period of six weeks from the date of receipt of a copy of this order, this Writ Petition will stand automatically dismissed and the respondents are entitled to proceed in accordance with law. The Writ Petition is disposed of on the above terms. No costs. Consequently, connected Miscellaneous Petition is close .....

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