2016 (8) TMI 1368

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..... questions are mixed and, therefore, even if such an issue is raised or a bar of limitation is pleaded, that does not mean in all cases there should be an unconditional waiver and particularly when the petitioners' version is to be tested. There is already an assessment order. In our discretionary jurisdiction we do not wish to interfere with the part-payment order. The Writ Petitions are devoi .....

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..... essment proceedings were barred by limitation. Once the proceedings are time barred, then, there is no question of any levy and recovery. In such circumstances, there should not be any pre-condition of deposit of taxes. There should be a complete waiver. 2. We are unable to agree with Mr. Sanghani for the simple reason that the version of the petitioner is that the assessment proceedings are ti .....

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