9911796707
TMI Blog2010 (9) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ion if at all tenable should have been claimed in returns and proved with evidence. In the absence of any such claim or evidence on record to prove it, the assessments completed based on returns filed, and reply filed against assessment notice does not become a mistaken assessment justifying rectification. We, therefore, dismiss the revision petitions X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reply on January 6, 2006 without claiming any exemption and therefore based on reply filed, the assessment was completed by order dated February 16, 2006. For the assessment year 2000-01, notice for the assessment was issued on October 20, 2006 and reply was filed by the petitioner on November 27, 2006. The assessment was completed on December 28, 2006. It is seen from both the assessment orders that the petitioner has not claimed any exemption from tax on the purchases from State Trading Corporation in terms of the notification referred above, neither in any of the returns filed nor in the replies filed or at any time before the completion of assessments. However, nearly after one year of the completion of assessments, the petitioner fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority shall make any refund to the person entitled thereto. (3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer or other person a revised notice of assessment or penalty, and thereupon the provisions of this Act and the rules made thereunder shall apply as such notice had been given in the first instance. Explanation.--The liability to pay the tax or other amount will arise only from the date specified in the revised notice." So far as facts are concerned, admittedly, the petitioner did not claim any exemption on the turnover of purchase of rubber from the State Trading Corporation in any of the returns filed in terms of the notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess it is substantiated, the assessing officer will not be able to grant exemption. The exemption on this kind based on notification cannot be considered in rectification proceedings, because none of the materials including the claim itself was not even made known to the officer before the assessments to treat it as part of record of assessments. Once the assessment is made, the assessing officer becomes functus officio and he can modify the assessment only in accordance with powers conferred under the Statute. As already concluded by us, a new claim cannot be entertained in rectification proceedings under section 43 after assessment. We are therefore of the view that the assessing officer, the first appellate authority and the Tribunal rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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