2005 (8) TMI 636

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..... order dated April 28, 1998 (annexure D), passed by the Additional Commissioner, Commercial Tax, Indore, in revision filed by the petitioner being Revision No. 155/Indore/2/97/State which in turn confirms the order dated March 17, 1997 (annexure C) passed by the Additional Assistant Commissioner of Commercial Tax, Indore, as an assessing officer. 2.. The short question involved in this writ is, .....

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..... 959. It is this question namely, whether petitioner is entitled to claim set-off as per section 8(1)(a) which was being probed in the assessment cases and reached to appellate/ revisional fora at the instance of the assessee (petitioner). Eventually it was decided against the petitioner by holding that the petitioner was not entitled to claim set-off in their return. As a consequence, the claim of .....

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..... the parties and having perused record of the case, I am inclined to allow the writ and quash the impugned order. 7.. In my view, looking to the nature of controversy involved in the case namely whether petitioner is entitled to claim the set-off, it cannot be said that the petitioner was in any way indulging in filing false return and/or made attempt to suppress any material fact, and/or filed .....

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