2000 (1) TMI 950

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessments for the months of April to October, 1999 the first respondent has issued exhibit P-1 series notices demanding the tax for the said period. Learned counsel appearing for the petitioner submits that after filing of the annual return if the tax calculated in the said return is not acceptable, the remedy open to the assessing authority is to complete the assessment for the said years in ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the petitioner. Of course, the concessional rate claimed by the petitioner could not be accepted. 2.. Admittedly the petitioner has filed the annual returns for the years 1996-97 to 1998-89. The petitioner had also remitted the tax as calculated by it in the returns. If the same is not acceptable to the assessing authority, he has to complete the assessment as contemplated under section 17(3) o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X