9911796707
TMI Blog2018 (9) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Assessing Authority has not specifically made it clear in the order impugned that the documents submitted by the petitioner are verified and a decision has been taken, it cannot be held that no documents furnished by the petitioner are considered - Indeed considering the RA bills and other documentary evidences placed by the petitioner detailed order has been passed. That being the factual p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this Court while considering the arguments of the petitioner as well as the revenue, remitted the matter to the Assessing Authority to reconsider the same afresh for providing an opportunity to the petitioner to produce documents on which they want to rely upon. 3. Pursuant to the directions issued by this Court, Assessing Authority respondent No.1 has reconsidered the matter and passed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further on the merits it is argued that the Civil Works Contract of DI Pipes utilized in the works contract transactions executed by the petitioner is liable to be taxed only at 5.5% in terms of Sl.No.1 to 21 and 22 of the Sixth Schedule of the Act. Reliance is also placed on the judgment of this Court in the case of Dodsal Engineering and Constructions Pvt.Ltd., vs. Commissioner of Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the agreement entered into between the parties, which has to be examined by the Authorities concerned with respect to the documents or the contracts. Merely for the reason that the Assessing Authority has not specifically made it clear in the order impugned that the documents submitted by the petitioner are verified and a decision has been taken, it cannot be held that no documents furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
