1. Ay 2005-06 was originally assessed u/s 143(3) during dec,2007.
2. Notice u/s 148 received during feb,2010
3. Few hearing attended.
4. Assessment order passed u/s 143(3) r.w.s.147 during dec, 2010
5. Notice u/s 154-155 received during mar,2013 giving nature of mistake proposed to be rectified.
6. Attended personal hearing and submitted required informatin.
7. During oct, 2013 order was passed disallwoing rs. 3,98 crores. (this was done intentionally to avoid giving refund of approx rs. 3 crores in other assessment yeat. This was informed to us by addl.cit himself)
8. On his advise we filed a petition u/s 154 during nov, 2013.
9. After that several assessing officers changed. Now the present position is their file itself is not traceable. We submitted our file (containing more than 100 pages) 3 times. No acknowledgement was given for this stating that this they are taking since their file is not traceable.
10. The present dcit says that it will not fall u/s 154,hence i can not pass any favourable order. We requested him to atleast reject, so that we can file an appeal before cit(a). He is silent on this.
11. It is almost 6 years now. Is there any time limit for the department to dispose off our petition?
12. Cane we move to high court for the above?
13. Refund due to us was stopped because of the above demand.
Request for your guidance