9911796707
TMI Blog1993 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 1993* is under challenge in this appeal. The respondent is the Revenue. 2.. We heard counsel. In the original petition, exhibits P2, P4, P7 and P9 were challenged as illegal. There is also a prayer to declare that the Revenue has no authority to proceed to complete the final assessment on the petitioner for the years 1988-89 to 1991-92 invoking the power under sub-rule (13) of rule 21 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original petition has come up in writ appeal. 3.. We heard counsel for the appellant Mr. Jose Joseph. The only plea taken up before us was that a final order should be passed regarding the provisional assessments in compliance with sub-rule (8) or (9) or (10) of rule 21 and in the absence of a final order passed regarding the provisional assessments, the Revenue cannot proceed to make a final as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby making a self-assessment every month. That is the procedure that has been availed of by the assessee in this case. After the year is over the assessee should file an annual return which should be scrutinised and final orders should be passed. That is contemplated in the proviso to sub-rule (13) of rule 21. It is for making that assessment the assessing authority required the petitioner to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
