9911796707
TMI Blog2014 (9) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of deposit / tax deduction at source till the date of refund - held that:- Tax Board has rightly held, that the Additional Commissioner did not adhere to the mandate of Section 87 of the Act of 1994 and proceeded to exercise his powers cursorily, without calling for the record of the assessing officer who had passed the order dated 31.03.1997. It is evident that the Additional Commissioner thus had no material before him to satisfy himself as to how and in what manner the order dated 31.03.1997 passed by the assessing officer of which revision was sought after four years was erroneous and / or prejudicial to the interest of the revenue. No specifics which vitiated the order dated 31.03.1997 were recorded by the Additional Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1994') against the order dated 20.05.2003, passed by the Rajasthan Tax Board, Ajmer (hereinafter 'the Tax Board') whereby the appeal filed by the respondent-M/s. Rajasthan State Road Development Construction Corporation Ltd. (hereinafter 'RSRDC') has been allowed. The facts of the case are that RSRDC was assessed by the assessing officer for the assessment years 1992-93, 1993-94 1994-95 under Section 10(3) of the Rajasthan Sales Tax Act, 1954 (hereinafter 'the Act of 1954') vide his order of assessment dated 31.03.1997. However, as at the time of assessment tax deductions at source and also tax deposited could not be verified, the assessing officer observed that on verification of the tax deposited by RS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 87 of the Act of 1994, the Act of 1954 having been in the meantime repealed and substituted. The authorised representatives of RSRDC appeared before the Additional Commissioner considering the matter and requested him to clearly spell out the points on account of which the re-opening of the earlier assessment order dated 31.03.1997 was being sought. A detailed notice dated 08.03.2001 was then issued. The authorised representative of RSRDC submitted an application on 21.05.2001 for seeking a short adjournment so as to collect the required information from the field units for the purpose of submitting reply to the show cause notice. The Additional Commissioner however without passing any order on the application for adjournment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident that the Additional Commissioner thus had no material before him to satisfy himself as to how and in what manner the order dated 31.03.1997 passed by the assessing officer of which revision was sought after four years was erroneous and / or prejudicial to the interest of the revenue. No specifics which vitiated the order dated 31.03.1997 were recorded by the Additional Commissioner in his order dated 21.05.2001. Further adequate opportunity was not given to RSRDC to reply to the show cause notice whereby it was proposed to reopen the assessment order dated 31.03.1997 and circumvent the refund found payable to RSRDC on verification of the tax deposited and tax deducted at source. Non address of RSRDC's application for a short ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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