2014 (8) TMI 408

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..... de. This matter is remitted back to the respondent. The petitioner is directed to pay 20% of the tax amount on or before 09.7.2014 to the respondents and on such payment, the respondent shall pass fresh orders in respect of the assessment year 2013-2014, after giving sufficient opportunity to the petitioner, on merits and in accordance with law, as expeditiously as possible. It is made clear that .....

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..... 2013-14. 4. The learned counsel appearing for the petitioner would submit that the respondent has passed the impugned order of assessment without taking into consideration the monthly returns filed by the petitioner. According to the learned counsel, the assessment for the whole year was completed by the respondent before the expiry of assessment year, which is not legally correct. To substanti .....

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..... on of the petitioner that an opportunity was not given to them is not correct. However, the learned Additional Government Pleader fairly submitted that the matter may be remitted back to the respondent as the authority has not considered the monthly returns filed by the petitioner. 6. I have considered the above submissions. 7. Admittedly, the respondent has passed the impugned assessment or .....

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