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TMI Blog2020 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax Act, 2008 - contention of applicant is that as per section 29(6) of the Act, no proceedings could have continued after the end of the assessment year - HELD THAT:- When the First Appeal was being heard and the applicant s case was that no proceeding against him could be continued as per section 29(6) of the Act, then a complete stay of the recovery ought to have been there. Under such circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Added Tax Act, 2008 (hereinafter referred to as the 'Act') stating that the proceedings were ex-parte, filed an application for the recalling of the order. The order dated 5.3.2018 was recalled by the Assessing Authority on 30.9.2018. Since the proceedings, as per section 29(6) of the Act, had to be concluded before the expiry of the assessment year in which the order under section 32 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear. From what the learned counsel for the applicant has argued, the questions of law as have been framed by him have substance. The Revision, therefore, was heard on Questions of Law Nos. (i), (ii) and (iii). Learned counsel for the applicant submitted that when the applicant had a case whereby he was submitting that no proceedings could be drawn against him, then a complete stay on the recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant and, therefore, no further interference be made by this Court. Having heard learned counsel for the applicant and the learned Standing Counsel, I am of the view that when the First Appeal was being heard and the applicant's case was that no proceeding against him could be continued as per section 29(6) of the Act, then a complete stay of the recovery ought to have been there. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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