2014 (7) TMI 361

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..... acts regarding non-payment of balance tax which in fact was already paid by the appellant and whether the order passed by MPCTAB is not perverse to the extent - Held that:- before the Tribunal the appellant had filed the relevant documents and had sought time to produce the evidence about deposit of tax, however, the Tribunal declined to interfere in the matter on the ground that before the author .....

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..... ising the following substantial questions of law: (1) Whether the MPCTAB is correct in confirming the order cancelling registration of the appellant on assumption of wrong facts regarding non-payment of balance tax which in fact was already paid by the appellant and whether the order passed by MPCTAB is not perverse to the extent? (2) Whether, on the facts and in the circumstances of the ca .....

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..... ut the proof to that effect could not be submitted. As regards the relevant documents the same were also filed but at appellate stage. In view of the aforesaid, we answer the questions in favour of the appellant and in order to do complete justice remit the matter to the assessing officer for deciding the appellant's case afresh taking into consideration the documents submitted by him and a .....

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