2010 (1) TMI 1130

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..... that the same is against the circular issued by the Commissioner of Commercial Taxes dated July 23, 2007. In the said circular issued by the Commissioner of Commercial Taxes in circular No. 23/2006 dated December 27, 2006, the following instructions have been issued: (1) The assessing authorities should pass deemed assessment orders in all the cases where the prescribed returns have been filed .....

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..... h the records should be filed. (v) In case the forms and declarations were not filed within the stipulated time, orders should be passed disallowing the claim of concessional rate of tax/exemption. (vi) If the declaration forms or certificates are produced subsequently after passing of the order, revision of assessment may be considered. In the said circular it is made very clear that .....

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..... counts and sales return Rs. 5,09,39,685 (Rs. 4,11,59,326 + Rs. 97,80,359) On the face of it, it is very clear that the order of assessment dated December 24, 2009 is based on the notice issued by the respondent dated December 21, 2009 and in that view of the matter, the impugned order is liable to be set aside and accordingly, the impugned order of assessment dated December 24, 2009 is set .....

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