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Singla Builders And Promoters Ltd. Desu ... vs State Of Punjab & Ors on 21 January, 2016

In the meantime, the respondent passed another assessment order dated 23.10.2013, Annexure A.5 creating additional demand of ` 2,04,85,306/- which was challenged in appeal before DETC(A) alongwith application for admission of appeal without pre-deposit of 25% of additional demand. The DETC(A) dismissed the appeal vide order dated 8.1.2014, Annexure A.8. On 24.1.2014, assessment order for the assessment year 2010-11 was made creating demand of ` 2,98,88,864/- comprising of ` 80,67,170/- as tax, ` 1,61,34,339/- as penalty and ` 56,87,354/- as interest. According to the appellant on 31.1.2014, the Apex Court in Dishnet Wireless Limited vs. The Commercial Tax Officer and another, WP(C) No.1055 of 2013 granted stay of operation and implementation of sub section (5) of Section 62 of the PVAT Act. Vide order dated 7.2.2014, Annexure A.11 in CWP No.2343 of 2014 filed by the appellant, stay and interim order was granted in the same terms as per the order of the Apex Court. On 17.2.2014, the order dated 8.1.2014, Annexure A.12, passed by the DETC(A) was challenged in appeal by the appellant alongwith prayer for grant of stay GURBAX SINGH before the Tribunal. Vide order dated 18.11.2014, Annexure A.14, the 2016.02.18 09:59 I attest to the accuracy and integrity of this document High Court Chandigarh VATAP No.1 of 2015 (O&M) 4 Tribunal dismissed the appeal. Hence the instant appeal by the appellant-assessee.
Punjab-Haryana High Court Cites 14 - Cited by 0 - A K Mittal - Full Document
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