9911796707
TMI Blog2008 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without any meaning. The aforesaid view cannot be taken by this court. The revisional powers available to a revisional authority authorize the authority to set aside the appellate as well as the revisional order, if a case for that course is made out by the assessee. Quash the revisional order, annexure P1, passed in penalty proceedings. The revision petition filed by the petitioner-firm is revived to its original number and it is directed that the aforesaid revision petition shall be heard by the same authority, where the revision petition filed by the petitioner against the assessment proceedings is stated to be pending. - Writ Petition Nos. 4418,4419,4420 of 2008 - - - Dated:- 27-8-2008 - VINEY MITTAL , J. VINEY MITTAL J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment against the petitioner on the basis of the third party information. The petitioner maintains that during the assessment proceedings, the aforesaid stand taken by the Department was denied by it and it even claimed a right of cross-examination of the witnesses, on the basis of whose statements the assessment proceedings were being conducted. According to the petitioner, the aforesaid opportunity was not granted to it. However, an assessment order was passed by the assessing authority, which was even challenged by the petitioner by filing a revision petition. The revision petition filed by the petitioner was also dismissed vide order dated March 4, 2002. Against the assessment order and the order passed in revision petition, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, fresh assessment proceedings were conducted and vide order dated January 27, 2007, a fresh assessment order was passed, which was almost identical to the earlier order of assessment passed originally. A copy of the aforesaid assessment order dated January 27, 2007 has been appended as annexure P6 with the present petition. The petitioner, feeling aggrieved against the assessment order, filed a first appeal before the Appellate Deputy Commissioner of Commercial Tax, who dismissed the appeal vide order dated March 31, 2008 (annexure P7). The petitioner still felt aggrieved and approached the revisional authority by filing a revision petition against the original assessment order as well as the appellate order. The aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty upon it and filed a revision petition under section 62 of the Act. The revision petition filed by the petitioner was again taken up for consideration by the Deputy Commissioner of Commercial Tax Department, but the same has been rejected vide order dated June 16, 2008, primarily on the ground that the assessment order originally framed against the petitioner had been confirmed by the appellate Deputy Commissioner of Commercial Tax vide order dated March 31, 2008, in appeal. It is in these circumstances, that the petitioner has approached this court through the present petition. Orders of imposition of penalty, annexure P9 and revisional order dated June 16, 2008, annexure P1 have been challenged by the petitioner. In addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient material with the Department for passing the assessment order and in any case, since there was a violation and contravention of the provisions by the assessee, therefore, the penalty proceedings had been appropriately initiated under section 69 of the Act. I have heard Shri P.M. Choudhary, learned counsel for the petitioner and Shri Umesh Gajankush, learned Government counsel for the respondents at some length and with their assistance have also gone through the record of the case. During the course of arguments also, the learned counsel for the parties have reiterated the pleas raised by the parties in their respective pleadings. As noticed above, it is apparent that as of date, the assessment order passed against the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty proceedings. Consequently, I deem it appropriate to quash the revisional order, annexure P1, passed in penalty proceedings. The revision petition filed by the petitioner-firm is revived to its original number and it is directed that the aforesaid revision petition shall be heard by the same authority, where the revision petition filed by the petitioner against the assessment proceedings is stated to be pending. The court is conscious of the fact that although the revision petition, against the assessment proceedings is pending before the Commissioner/Additional Commissioner of Commercial Tax, the revision petition filed by the assessee-firm against the penalty order has been disposed of by the Deputy Commissioner of Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
