9911796707
TMI Blog2023 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... for tax, as contended by the petitioner. (iii) Third, as to whether the partnership firm, which runs under the name and style as the proprietorship concern, in fact, stood dissolved on 31.07.1999, as claimed by the petitioner. Given this position, we dispose of the writ petition giving leave to the petitioner to approach the AO for correction/rectification of the impugned assessment order. For this purpose, three (3) weeks are granted to the petitioner.AO, if approached, will pass a suitable order. Once the AO receives the representation/application in that behalf, he will pass a speaking order within the next eight (8) weeks. AO will also accord personal hearing to the petitioner and/or his authorized representative. For this pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported letter or assessment order. (C) Issue directions, in the alternative to the Respondents to provide effective facility for filing of appeal by the Writ Petitioner against the impugned letter or so called assessment order dated 31-03-2022 {DIN ITBA/COM/F/17/2021-22/1042381094(1)} for A Y 2016-17. 5. A perusal of the prayers would show, quite clearly, that the petitioner seeks to challenge, by way of the instant writ petition, the assessment order dated 31.03.2022 passed vis- -vis Assessment Year (AY) 2016-17. 6. Mr Bhushan Kapur, who appears on behalf of the petitioner, says that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he subject bill of entries, which bear an assessable value of Rs.6,37,26,449/- was taken into account by the proprietor i.e., Mr Krishan Lal Arora, while filing his tax returns. 11. In sum, the contention is that the import and the corresponding sales which were carried out were duly disclosed not only in income tax returns (ITR) but also in the sales tax/DVAT/CST/GST returns and, thus, offered for levy of all applicable taxes and duties. 12. However, Mr Kapur does concede (something which the AO also noted in the assessment order) that the proprietorship concern and its proprietor Mr Krishan Lal Arora were using the Import Export Code (IEC) of the erstwhile partnership firm up until 2017. 13. We may note that the petitioner has as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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