9911796707
TMI Blog2007 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 5053 of 2006 - - - Dated:- 11-12-2007 - VINEY MITTAL , J. JUDGMENT:- VINEY MITTAL J. This order shall dispose of eight writ petitions being W.P. No. 5053 of 2006, W.P. No. 5054 of 2006, W.P. No. 5055 of 2006, W. P. No. 5057 of 2006, W.P. No. 2252 of 2007, W.P. No. 2253 of 2007, W.P. No. 2254 of 2007 and W.P. No. 2255 of 2007. All the writ petitions have been filed by the same assessee, M/s. Adinath Traders. Whereas four writ petitions being W.P. No. 5053 of 2006, W.P. No. 5055 of 2006, W.P. No. 2252 of 2007 and W.P. No. 2253 of 2007 pertain to a dispute with regard to reassessment of commercial tax qua various assessment years, the remaining four writ petitions pertain to reassessment of entry tax qua the said ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner-firm was allowed by the revisional authority vide order dated October 30, 2002. The matter was remanded back to the assessing authority for reconsideration. On remand, the matter was reconsidered by the assessing authority and an order dated January 19, 2005 has been passed whereby reassessment has been made and the petitioner-firm has been required to pay additional tax of Rs. 2,66,636. The assessing authority has also imposed a penalty of Rs. 2,33,543. The order dated January 19, 2005 passed by the assessing authority has been appended as annexure P1 with the present petition. The petitioner-firm challenged the aforesaid orders passed by the assessing authority by filing a revision petition before the revisional authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Government counsel for the respondents and with their assistance have also gone through the record of the case. Shri Shailendra Mukhati, learned counsel for the petitioner, has referred to various observations made by the revisional authority in the order, annexure P2 and has vehemently contented that a specific plea had been raised by the assessee-firm that in the affidavit filed by the dealers from Tamil Nadu, it has been specifically maintained that the aforesaid dealers merely dealt with the brokers and had no record or proof that the material supplied by them had actually been ordered or received, on behalf of the resent assessee-firm or not. On that basis, Shri Mukhati maintains that in view of the affidavit submitted by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was reason to believe with the assessing authority that some sales had been concealed by the assessee, then, the assessing authority was justified in issuing a show cause notice and on receipt of such a show cause notice, it was for the assessee-firm to have raised objections and place such material on record which would justify the original assessment. Shri Gajankush has contended that since no material had been placed by the assessee-firm in this case, therefore, the order passed by the assessing authority as upheld by the revisional authority, qua the reassessment of tax was wholly justified. I have duly considered the rival contentions of the learned counsel for the parties. I have also gone through various observations made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the assessing authority shows that it had not adverted to at all to the said pleas/ objections raised by the assessee-firm. In these circumstances, without commenting any further on the merits of the controversy, it would be appropriate, if the matter is remanded back to the assessing authority for fresh determination with regard to the reassessment of tax, since the order of penalty passed originally by the assessing authority has already been set aside. Consequently, the present petitions are allowed. The orders passed by the revisional authority, as well as by the assessing authority, qua the reassessment of tax are set aside. The matter is remanded back to the assessing authority for redetermination on the question of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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