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TMI Blog2019 (11) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... sments of two financial years. Respondents No.1 to 4 are directed to ensure that the amount so ordered to be refunded to the petitioner in the assessment orders for assessment years 2009-10 upto 2013-14, be released forthwith, maximum within three weeks from the date of receipt of certified copy of this order by the respondents - petitioner is directed to co-operate with the authorities in finalization of the assessment proceedings for the years 2014-15 and 2015-16, by not only being present on 18.11.2019 (the date fixed for the same), but also to supply desired documents required for verification by the Assessing Officer. - CWP No. 25162 of 2019 - - - Dated:- 5-11-2019 - Justice Jaswant Singh And Justice Girish Agnihotri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, obtained the tender-cum-work order from Punjab State Power Corporation Limited (hereinafter called PSPCL ) and Punjab State Transmission Corporation Limited (hereinafter called as PSTCL ). The scope of work as averred, was to do the business of installation of transmission line, erecting of towers sagging and its survey etc. on behalf of PSPCL and PSTCL. In Para-5 of the writ petition it has been further averred that the petitioner filed regular VAT returns i.e. for the financial year 2009-10 till financial year 2016-17 (eight years). It is further the case of the petitioner that under the Punjab Value Added Tax Act, 2005 (hereinafter called as Act ), the Contractee (in the present case respondents No.5 6 namely PSPCL and PSTCL) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed his periodical returns and annual statements for the years 2009-10 to 2016-17 till 30.06.2017. In order to grant of refund of tax, the answering respondents have to verify, if tax was actually deposited by respondents No.5 6 with the department or not. It is the averment made by the State that in order to enable the department to verify the above, the petitioner has to submit TDS certificates with the department but it is alleged that the petitioner has not been doing so within time, because of which, finalization of assesments got delayed. In the affidavit dated 05.11.2019 on behalf of respondents No.1 to 4, it has been then averred that the department has now finalized the assessments for the years 2009- 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 2013-14 Assessed Assessed vide order dated 04.11.2019 - 6 2014-15 Initiated To be finalized by 31.12.2019 Notice issued and served. Now fixed for 18.11.2019 7 2015-16 to 2016-17 Initiated To be finalized by 31.12.2019 Notice issued and served. Now fixed for 18.11.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant writ petition is disposed of with following directions:- ( i) Respondents No.1 to 4 are directed to ensure that the amount so ordered to be refunded to the petitioner in the assessment orders for assessment years 2009-10 upto 2013-14, be released forthwith, maximum within three weeks from the date of receipt of certified copy of this order by the respondents. ( ii) Respondents No.1 to 4 especially the Assessing Officer/Competent Authority concerned, is further directed to ensure that the assessment proceedings are finalized on or before 31.12.2019 for the assessment years 2014-15 and 2015-16. ( iii) Respondents No.1 to 4 are directed to ensure th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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