Allowed
Ms.Elgi Equiptments Ltd., v. the Deputy Commissioner(Ct)
Madras HCWP/29642/2008
Case brief
AI extract
What is this about?
Allowed a writ petition seeking quashing of a provisional assessment order passed by the Deputy Commissioner after the end of the assessment year, relying on settled law that such actions are impermissible. The petitioner was granted relief.
What did the court decide?
The impugned order dated 14.11.2008 in TIN.33951880011/2008-09 passed by the respondent is quashed. The respondent is at liberty to make assessment otherwise in accordance with law.