M/S B.E Contracts PVT LTD vs. State Of Punjab And Others
Held
The Court set aside the impugned order due to lack of proper service and opportunity to the petitioner. The matter was remanded back to the Assessing Officer for a fresh assessment after providing a hearing.
Facts
The petitioner received an ex parte assessment order for AY 2014-15 on 02.05.2023, despite the order being passed on 25.08.2021. The petitioner claimed they were not served and could not produce documentary evidence for TDS certificates and VAT purchases.
Key Issues
Whether the ex parte assessment order was validly passed without proper service on the petitioner and an opportunity to present evidence.
AI-generated summary — verify with the full judgment below
CWP-11344-2023 2023:PHHC:076278-DB
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-11344-2023
Date of Decision:-25.05.2023
M/s B E Contracts Pvt. Ltd.
….Petitioner
Vs.
State of Punjab and others
….Respondents
CORAM:- HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MRS. JUSTICE MANISHA BATRA
Present:- Mr. Sandeep Goyal, Advocate assisted by Mr. Rishabh Singla, Advocate for the petitioner.
Ritu Bahri, J. (Oral)
Petitioner is seeking quashing of order dated 25.08.2021 (P-3) passed by respondent No.
Learned counsel for the petitioner states that the with respect to Assessment Year 2014-15, the assessement order dated 25.08.2021 was passed and the same was given to the petitioner on 02.05.2023. Thus, the petitioner was not served and the ex parte order was passed. Learned counsel states that the petitioner has the copy of original TDS certificate for the respective assessment year. The petitioner was to given benefit of Input Tax Credit on account of WCT certificate depicting TDS deducted by the contractees and advance tax on account of non-produc
The judgment continues below.
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