9911796707
TMI Blog2023 (4) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner, on the ground that separate requests had to be made. The petitioner has persisted with its request for further time by filing a further request on 28.02.2023. In fact, the petitioner's case is that its representative was present with the respondent's office both on 27.02.2023 and 28.02.2023 and the request is received at the fag end of the second day. There could be failure by the petitioner to respond immediately to the Call Notices or the Proposition Notices, but for the purposes of the present case, it would not decisive especially when the petitioner is furnished with the copies of the documents on 17.02.2023. If the petitioner has been given photocopies of the documents [including the statement of third p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No.6044/2023: The reassessment Order dated 27.02.2023 in No. ACCT [Audit] 6.10/Re-Assmt/22-23 [Annexure [1] A] for the tax period between April 2015 to March 2016. B] W.P. No.6089/2023 : The reassessment Order dated 27.02.2023 in No. ACCT [Audit] 6.10/Re-Assmt/2022-23 [Annexure-A] for the tax period between April 2016 to March 2017. [c] W.P. No.6115/2023: The reassessment Order dated 27.02.2023 in No. ACCT[Audit]6.10/Re-Assmt/2022-23 [Annexure-A] for the tax period between April 2017 to June 2017. 2. This Court on 17.03.2023, upon hearing Sri V Raghuraman, the learned Senior Counsel for the petitioner, has recorded the petitioner's primary grievance viz., that the impugned reassessment orders are withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsements dated 02.02.2023 calling upon the petitioner to file its response to the Proposition Notices and extending an opportunity of personal hearing. In terms of these endorsements, the petitioner is called upon to file reply before 06.02.2023 and the date of personal hearing is also indicated as 06.02.2023. 4. In response, the petitioner has filed reply on 06.02.2023 but requesting copies of the third party related documents . The respondent has issued further endorsement dated 09.02.2023 informing the petitioner that its representatives could appear on 13.02.2023 and take photocopies of the relevant documents on identification. The petitioner's representative has appeared before the respondent on 13.02.2023 and has identified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as the reassessments are concluded on 27.02.2023. 7. Sri V Raghuraman, relying upon these circumstances, submits that the denial of fair and complete opportunity is obvious, and as such it is demonstrated that the impugned assessment orders are in violation of the principles of natural justice. He submits that the reassessment proceedings are commenced on the basis of information collected from the books of a third party. The records are voluminous and as such further time is requested. The respondent should have considered the petitioner s bonafide requests in the light of these circumstances. 8. Sri V Raghuraman further canvasses that when assessment is based on information gathered from a third party, and that becomes the shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunities to file responses not just to the Call Notices but also to the Proposition Notices extending the opportunity to inspect documents and obtain photocopies of the relevant documents. The petitioner on receipt of the photocopies of the documents has made a request for further time citing third party information and the volume of the documents as reasons. This request is admittedly made on 27.02.2023 i.e., before the expiry of the time allowed by the endorsement dated 17.02.2023. But the same is not received, as canvassed on behalf of the petitioner, on the ground that separate requests had to be made. The petitioner has persisted with its request for further time by filing a further request on 28.02.2023. In fact, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law. 13. At this stage, Sri. K Hemakumar submits that in the facts and circumstances of the case, this Court must observe that the petitioner cannot, if there is any reason for further litigation, urge the grounds of limitation inasmuch as the assessment proceedings are completed before 31.03.2023 after extending due opportunity. In response, Sri V Raghuraman submits that any observation at this stage by this Court would foreclose the petitioner's ground as the petitioner can demonstrate that the reassessment would be time barred. In rejoinder, Sri K Hemakumar submits that this Court must in the least observe that the respondent is entitled to the exclusion of the period between 09.06.2022 [the date of issuance of Call Notices in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
