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2017 (12) TMI 1649

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..... eturn. In fact, this has been done by the petitioner and along with the revised Form WW. This Court is of the view that the petition filed by the petitioner dated 21. 08. 2017 received by the State Tax Officer on the same day, should be considered on merits - the respondent should also take into consideration the revised monthly return submitted on 19. 09. 2014 - petition allowed. - W. P. No. .....

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..... spondent has stated that the revised monthly return is not enclosed along with the objections dated 17. 05. 2016 to the revision notice dated 06. 04. 2016. However, the petitioner's case is that the revised return was submitted to the respondent in person on 19. 09. 2014. 3. The learned counsel for the petitioner has produced Photostat copy of the revised return. It shows that the same was .....

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..... he revised Form WW, he has requested the respondent to exercise his power and revise the assessment. This revised Form WW has been received by the State Tax Officer, Palacode on 21. 08. 2017. 5. Hence, for the above reasons, this Court is of the view that the petition filed by the petitioner dated 21. 08. 2017 received by the State Tax Officer on the same day, should be considered on merits and .....

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