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Judgment
B.S. Verma, J.—By means of the above applications, the Petitioners have prayed for modification of the earlier order, passed by this Court on 27.12.2010 and 29.12.2010 on the ground that in all the writ petitions interim order has been passed and directed that no final order shall be passed in the assessment proceedings by the Assessing Officer.
In these modification applications, the ground has been raised that since all the Petitioners are non-resident companies and in view of Section 144C (8) of the Act, the dispute resolution panel may confirm, reduce or enhance the variations proposed in draft order so, however, that it shall not set aside any proposed variation or issue any direction under Sub-section (5) for further enquiry and passing of the assessment order.
After the interim order of this Court, draft assessment order has been issued u/s 144C (2) of the Act by the Assessing Officer in case of the Petitioners and as per Section 144C(2) of the Act, the Petitioner has to file objections after the draft assessment order is passed, before the Dispute Resolution Panel and thereafter Assessing Officer shall pass the final order after receipt of the direction from Dispute Resolution Panel on the basis of the direction given in exercise of its power u/s 144 C (13) of the Act, which has been stayed by the Court by way of interim order.
Learned Counsel for the Petitioner contended that since this Court had already granted interim order and directed that no final assessment order shall be passed by the Assessment Officer, therefore, the proceedings before the Dispute Resolution Panel be also stayed. The Court has clearly stated that assessment proceedings may go on but no final order shall be passed in assessment proceedings by the Assessing Officer. Since the Court has not stayed the assessment proceedings lying before Dispute Resolution Panel, therefore no good ground is made out to allow the applications. All the applications are dismissed.
Learned Counsel for the Petitioner has prayed that since the matters are urgent in nature and the assessment proceedings before Dispute Resolution Panel have to be completed within a stipulated time, therefore, the writ petitions be heard as early as possible.
Learned Counsel for Respondent has no objection if the writ petitions are disposed of at the admission stage.
Since the time for filing counter affidavit has already been granted to the Respondents, therefore, all the above petitions are listed on 22.02.2010, for admission/orders along with writ petitions No. 2129 of 2010 (M/S), 2138 of 2010 (M/S), 2193 of 2010 (M/S), 2140 of 2010 (M/S), 2139 of 2010 (M/S) and 2141 of 2010(M/S). Certified copy of this order be issued to learned Counsel for the parties by 10.01.2011, on payment of usual charges.