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2021 (5) TMI 805

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..... y wasted the time of the court but has also unnecessarily choked the assessment proceeding by stating that the impugned notice refers to be assessment order dated 27.02.2009 which has been quashed by the court - The case file of this Court also demonstrates that after the petitioner achieved the above purpose after an interim order was passed. The case has not been listed thereafter for all these .....

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..... 9. The petitioner challenged the aforesaid assessment order dated 27.02.2009 in W.P.No.5517 of 2009. By an order dated 22.04.2009, the writ petition was ordered and the aforesaid assessment order dated 27.02.2009 was set aside and the case was remitted back to the respondent to pass a fresh order after giving the petitioner an opportunity of being heard. The respondent was directed to pass the ord .....

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..... and sought for extension of time to submit the particulars stating that the petitioner was not in existence and that old records has to be searched and located. After sending the aforesaid letter dated 20.01.2016, curiously the petitioner has filed the present writ petition before this Court on 05.02.2016. 5. This Court has also granted interim stay while admitting this writ petition by its ord .....

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..... ment proceeding by stating that the impugned notice refers to be assessment order dated 27.02.2009 which has been quashed by the court. The context and the content of the notice is very clear. In fact the petitioner was also aware of the implication and merely sought for time for giving reply. The writ petition was filed with a mischievous intention to get stall the assessment proceedings knowing .....

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