9911796707
TMI Blog2014 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... isfied by the assessee. The fact remains that the assessee did not have any occasion/reason nor did the authorities below granted an opportunity to the petitioner-assessee to place on record the materials to satisfy whether they fulfilled both the conditions in the notification. The Revision Petitions are partly allowed and remanded to the Assessing Officer to once again examine the matter in the light of the observations made in this order and shall grant an opportunity to the petitioner-assessee to place materials in support of their case that they satisfy both the conditions as stipulated in the notification dated 24-10-2005 - Decided in favour of assessee. - STRP.NO.210/2011 & STRP.NOS.278-291/2012 - - - Dated:- 28-4-2014 - MR. DILIP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The petitioner-assessee is a private limited company engaged in a business of data processing and other I.T. enabled services for Hewlett-Packard Companies. On 25-07-2008, the Assistant Commissioner of Commercial Taxes (Audit-41), Bangalore, visited the business premises of the petitioner and verified the books of account from 1-4-2005 to 31-03-2007. They did not find any lapses relating to export of data processing and other IT Services, but noticed escaping tax liability in respect of sale of used cars. The Audit Officer, accordingly, concluded re-assessment for November 2005 to March 2007, except December 2006 and February 2007, and found that the company had sold several cars purchased by them during this period. The concerned au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew was confirmed by the first appellate authority. The Tribunal though dismissed the appeal held that the notification covers not only the dealers engaged in sale and purchase of used cars but also the dealers engaged in other business. Despite this finding, the Tribunal decided the appeals against the petitioner-assessee holding that the assessee did not place any material on record to show that they purchased the cars which were sold during the VAT period. In other words, it was held that the assessee did not place any material on record to show that the cars were really purchased and tax was paid under the Act after it came into force including the transit period. In view thereof, the Tribunal refused to extend any benefit of the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. In this view of the matter, we are satisfied that the following order shall meet the ends of justice: (i) The Revision Petitions are partly allowed and remanded to the Assessing Officer to once again examine the matter in the light of the observations made in this order and shall grant an opportunity to the petitioner-assessee to place materials in support of their case that they satisfy both the conditions as stipulated in the notification dated 24-10-2005. (ii) It is made clear that the Assessing Authority shall not allow' the petitioner-assessee to raise any other contentions. (iii) The observations and the findings recorded by the authorities below insofar as other contentions are concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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