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2025 (3) TMI 426

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..... nihotri, Advocate,. For the Respondent: Ms. Mamta Singla Talwar, DAG, Haryana. SUDEEPTI SHARMA, J. 1. The present appeal under Section 36 of The Haryana Value Added Tax Act, 2003 for the assessment year 1999-2000 is preferred against orders dated 29.08.2003, 02.05.2007, 07.04.2010 and 06.09.2013. 2. The brief facts of the case are that the appellant filed Income Tax returns under the Haryan .....

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..... es Tax Act was rectified vide order of rectification dated 30.08.2005. Since the appellant produced Form 'C' to the tune of Rs. 47,44,125/-, the order was rectified and the appellant was directed to make the payment of Rs. 53,80,219/- vide order dated 30.08.2005. The appellant challenged order dated 30.08.2005 before the Joint Excise and Taxation Commissioner (Appeals), Faridabad, on the ground th .....

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..... d for by the learned Tribunal. The appellant filed review application in order dated 07.04.2010 passed by the learned Tribunal and the application of the appellant was rejected vide order dated 06.09.2013 on the ground that there is no mistake apparent on record to review its order. Hence, the present appeal. 4. Learned counsel for the appellant contends that the learned Haryana Tax Tribunal erre .....

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..... ellant is in possession of the declaration Form 'C' pertaining to the assessment year 1999- 2000 and the same can be produced before the Assessing Authority. 9. Though perusal of the record shows that the appellant was granted a number of opportunities to produce declaration Form 'C' but it was not able to produce the same before the Assessing Authority, still in the interest of justice and as pe .....

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..... it is made clear that no further opportunity would be granted to the appellant to produce the declaration Form 'C'. 12. In view of above, one last opportunity is granted to the appellant to produce the declaration Form 'C' before the Assessing Authority within a period of two weeks from the date of passing of this order and the Assessing Authority is directed to consider and verify the same and .....

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