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2023 (8) TMI 311

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..... ceedings in respect of the assessment year 2010-2011 are pending since 2016, the prayer of the petitioner deserves to be accepted. Keeping in view the peculiar circumstances of the case, the impugned order dated 12.04.2023 (Annexure P-13) is being set aside and the Appellate Authority is directed to accept 25% of the tax due after adjusting the amount already deposited by the petitioner and pas .....

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..... ted 20.12.2017 (Annexure P-5) passed by this Court in CWP-11842-2016 (K.K. Traders vs. State of Punjab and others), whereby petitioner-K.K.Traders had sought strict disciplinary/departmental action against respondent No.6- Rajesh Verma, Excise and Taxation Officer (therein) for the lapses committed by him. As per the said order, enquiries were conducted and show cause notice was issued to the said .....

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..... , against which, the petitioner went in appeal. The Appellate Authority, vide order dated 17.12.2018 (Annexure P-8), entertained the appeal without any further deposit and again remanded the matter to the Assessing Officer. The petitioner again appeared before the Assessing Officer and thereafter, fresh order dated 22.03.2022 (Annexure P-9) was passed. Petitioner again challenged the said order by .....

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..... ed order dated 12.04.2023 (Annexure P-13) is being set aside and the Appellate Authority is directed to accept 25% of the tax due after adjusting the amount already deposited by the petitioner and pass a fresh order on the appeal filed by the petitioner, on merits, expeditiously, within a period of two months from the date of receipt of certified copy of this order. 7. Petition stands disposed .....

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