2004 (8) TMI 669

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..... pondent No. 2, Assistant Commissioner of Commercial Tax in his capacity as an assessing officer under section 33(3) of the M.P. Commercial Tax Act, 1994. These notices are for the period April 1, 2001 to March 31, 2002, April 1, 2002 to March 31, 2003 and April 1, 2003 to March 31, 2004 respectively asking the petitioner to pay an advance tax amounting to rupees thirty three lakhs, thirty-five lak .....

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..... n the petitioner to pay tax on the basis of the transaction and the details furnished by the petitioner in the returns in question. 3.. Having heard learned counsel for the parties and having perused record of the case, in my opinion, the proper course in this case would be to direct the assessing officer to make assessment on the strength of the returns filed by the petitioner and while doing .....

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..... on this question because it requires some factual enquiry to be undertaken at the level of assessing officer and, therefore, it is in the interest of the petitioner as also the Revenue that a categorical finding is returned by the assessing officer while making the assessment as to whether the petitioner is liable to pay any tax on the commodity in question and if so at what rate and how much? .....

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