9911796707
TMI Blog2023 (5) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... he law does not prohibit multiple assessments under circumstances and such circumstances could include the subsequent production of statutory C-forms, the petitioner should not be exposed to the travails of multiple proceedings. This Court must also consider the fact that the department has realised the entire demand as way back as in the month of November 2020. If the petitioner is permitted to produce the Statutory C-Forms and the fourth respondent is 1 Sri Hema Kumar K, learned Additional Government Advocate also submits that the amount is realised only after the lapse of the appeal period as against the order dated 18.11.2020. directed to reconsider assessment the petitioner s grievance not just against the realisation of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity consequent to certain approved merger. Sri Bharath Raichandani, the learned counsel for the petitioner, and Sri Hema Kumar K, the learned Additional Government Advocate, are heard for final disposal of these petitions. 3. The petitioners, after the assessment orders dated 18.09.2020 which are similar but for different tax periods, have filed applications for rectification of these orders. These applications are considered and the demand is revised by the orders dated 06.11.2020. In the meanwhile, the impugned communication dated 27.10.2020 are issued resulting in recovery of the amount in terms of the assessment orders dated 18.09.2020. The petitioners have filed respective appeals in Nos. 357087702 and 327087703 against the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant time but can now produce them later, there could be reassessment. He also does not controvert that if the petitioner can produce the Statutory C-Forms even now, the assessing officer [the fourth respondent] can revisit the assessment in the light of the statutory forms that the petitioner can produce. 6. In the light of the submissions and in the peculiarities of the case, the question for consideration would be whether this Court must dispose of the petition with only orders on the petitioner s grievance as against the communications dated 27.10.2020 in order to enable effective and complete adjudication. If the law does not prohibit multiple assessments under circumstances and such circumstances could include the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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