2019 (2) TMI 1546

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..... SRI V. K. SHAMSUDHEEN For The Respondent : ADVS. SRI. V. V. ASOKAN AND SRI. K. I. MAYANKUTTY MATHER ORDER The issue raised in the revision by the State is as to whether the Tribunal could have interfered with its own orders in a rectification petition. It is argued by the learned Senior Government Pleader that in effect Annexure D reads like an appellate order and not an order of rectificatio .....

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..... e Assessing Officer. The Assessing Officer was directed to verify the documents produced, available in the records; to decide on the issues afresh. 4. One other issue the Tribunal interfered with, was with respect to the rate of tax for petroleum bitumen, which was reduced to 4% by the Finance Act 2010. The reduced rate was given retrospective effect from 01.04.2005. The Tribunal found that the r .....

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..... nd the same would stand rejected. We make it clear that the remand by the Tribunal is not an expression on the validity of the documents and is only a direction to verify the documents produced; the admissibility or otherwise of which, the Assessing Officer would be entitled to consider in accordance with law. Parties shall bear their respective costs in this revision.
Case laws, Decisions, Ju .....

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