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TMI Blog2014 (4) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... he grounds that the assessment was made ex-parte, the question of law, however, in each of the provisional assessment is the same - The assessments are in fact not based on any computation of tax but on the question of law which has been returned against the petitioner in each of the provisional assessment - In view of Section 25(2) providing that assessing authority after filing of the annual ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment orders, however, will be subject to the result of final assessment orders – Decided in favour of Assessee. - Misc. Bench No. - 2968 of 2014 - - - Dated:- 9-4-2014 - Hon'ble Sunil Ambwani And Hon'ble Devendra Kumar Upadhyaya,JJ. For the Petitioner : Shubham Agrawal, Bharat Ji Agrawal, Vaibhav Pandey For the Respondent : C.S.C.,A.S.G. ORDER 1. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in which the Trade Tax Tribunal had remanded the matter to the assessing authority. 4. It is further submitted by Shri Bharat Ji Agrawal that the annual return for the assessment year 2012-13 was filed on 7.8.2013, and hence instead of proceeding for making provisional assessments under Section 25 (1) of the Act, the respondent authorities should proceed to make a final assessment for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax return are wrong or the amount of input tax credit claimed or tax payable shown is incorrect. He can also make provisional assessment on the basis of material available on records which appears to the assessing authority that the turnover of sales or purchases or both disclosed by the dealer is not worthy of credence. 7. We find that as against the provisional assessment of April, 2013 and J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment and thus it will be more appropriate that the assessing authority may make a final assessment in accordance with the law and to decide the questions of law raised before him. 10. The writ petition is accordingly disposed of with directions to the assessing authority to make the final assessment, subject to cooperation of the petitioner within three months. 11. For a period of three m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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