9911796707
TMI Blog2022 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... mation of notices issued under subsection (8) of Section 74 of the Act, read with Rule 56 of the 2005 Rules. The writ petition is, accordingly, disposed of with a direction to the respondents/revenue to dispose of the objections filed by the petitioner, within 15 days of receipt of a copy of the judgment passed today. - W.P.(C) 7159/2022 - - - Dated:- 9-5-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE POONAM A. BAMBA Petitioner Through: Mr Dinesh Mohan Sinha and Mr Rajiv Kumar Deora, Advocates. Respondents Through: Mr Anuj Aggarwal, ASC, GNCTD with Ms Ayushi Bansal, Mr Sanyam Suri and Ms Aishwarya Sharma, Advocates. [Physical Court Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Concededly, there has been no movement in the matter. 5. Mr Aggarwal does not dispute that the aforementioned provisions of the Act, set out strict timelines for disposal of the objections. 5.1. A perusal of sub-section (7) of Section 74 of the Act would show that the objections have to be decided, within three months, after the receipt of the objections. 5.2. As per sub-section (8) of Section 74 of the Act, in case objections are not decided within three months, the assessee is entitled to serve upon the Commissioner a written notice requiring him to take a decision within the next fifteen days. 5.3. Sub-section (9) of Section 74 of the Act is indicative of the fact that, if at the end of fifteen days of such notice being serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apt itself to the times in which we live. 8.2. Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents/revenue are directed to create a portal/online mechanism for intimation of notices issued under subsection (8) of Section 74 of the Act, read with Rule 56 of the 2005 Rules. 9. The writ petition is, accordingly, disposed of with a direction to the respondents/revenue to dispose of the objections filed by the petitioner, within 15 days of receipt of a copy of the judgment passed today. 9.1. For this purpose, the authorized representative [in short AR ] of the petitioner will appear before the concerned Commissioner, on 13.05.2022 at 11:00 AM. 9.2. Needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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