9911796707
TMI Blog2001 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment be set aside. 3.. Perusal of order of Board of Revenue dated July 31, 1998, filed and relied on by the petitioner clearly indicates that it relates to period from August 1, 1984 to July 31, 1985. The facts of the case that led to filing of an appeal by the petitioner to Board of Revenue for the period in question (August 1, 1984 to July 31, 1985) need mention. An assessment order for the period from August 1, 1984 to July 31, 1985 was passed by the assessing officer on September 29, 1987 on the basis of the return filed by the petitioner. The Commissioner then on August 17, 1990 issued a show cause invoking its suo motu revisional powers under section 39(1) and called upon the assessee as to why the order of assessment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow prices so as to treat the transaction to be in the nature of a sale to a favoured buyer. It was held by the Board of Revenue that in the absence of any material on record to show that these sales can be regarded as sales to any favoured buyer the order of Commissioner was set aside. As a result, the original assessment for the said period (August 1, 1984 to July 31, 1985) was restored and held to be legal. 5.. I am unable to accept that the aforesaid order of Board of Revenue which arise out of the assessment period 1984-85 can be relied on to set aside the impugned assessment order which is for the period from August 1, 1989 to July 31, 1990. Merely because in one year the particular sales effected by the petitioner (may be with same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case may be under the Act, filed this writ under articles 226 and 227 of the Constitution of India. 8.. In my opinion, the challenge to impugned assessment order which is essentially based on factual submission is entirely misplaced and beyond the powers of this Court in exercise of extraordinary powers under articles 226 and 227 of the Constitution. This Court is not an appellate court to examine the correctness of the factual finding recorded by the assessing officer when it held that particular sales effected by the petitioner during the period in question (August 1, 1989 to July 31, 1990) in favour of one company Blow Plast can be regarded as favoured sales or genuine sales. This exercise could be done only by the appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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