2022 (12) TMI 890

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..... ation of entitlement on merits, without being burdened with the issue concerning limitation, in line with the direction issued in other cases, including the judgment of the coordinate bench in M/S SAMSUNG C T PVT. LTD. VERSUS THE COMMISSIONER, TRADE TAXES, ANR. [ 2019 (2) TMI 1772 - DELHI HIGH COURT] . Application disposed off. - W.P.(C) 7930/2022 - - - Dated:- 11-11-2022 - HON'BL .....

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..... he tax periods 2nd, 3rd and 4th Quarter, 2015-2016 as petitioner is legally entitled for the same as per the provision provided under section 74B of the DVAT Act. 4. As would be evident upon perusal of the prayer made in the writ petition, as extracted above, the petitioner seeks to rectify the returns concerning 2nd, 3rd and 4th quarters of Financial Year 2015-2016 in terms of Section 74B of .....

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