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TMI Blog2019 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... l as sale of service and when such mistake is sought to be rectified and further considering the fact that the petitioner-Company is engaged in rendering maintenance service to highly sophisticated Cancer equipments at the Government Hospitals, this Court is of the view that an indulgence can be shown to the petitioner as a final chance before the Assessing Officer to place all the material documents in support of their contention so as to enable the Assessing Officer to redo the assessment and pass fresh orders. However, such indulgence can be shown only by putting the petitioner on some terms. The matter is remitted back to the Assessing Officer for redoing the assessment. - W.P.No.28356 of 2019 And W.M.P.No.28038 of 2019 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019, proposing to revise the assessment. The petitioner submitted their reply on 29.05.2019, 10.06.2019, 19.06.2019 and 02.07.2019. They also filed Form-WW, Chartered Accountants new certification in support of their claim. The petitioner came to know and realized that the figures in respect of sale of products liable to VAT and sale of services liable to service tax had been interchanged in the balance sheet. Hence, the petitioner wanted to rectify the same. However, the Assessing Officer did not accept the genuine mistake committed in interchanging the figures in respect of sale of products and sale of service. He also not accepted the Chartered Accountants new certification. Therefore, if one more opportunity is given to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. It is seen that the Assessing Officer has passed the impugned order after providing sufficient opportunity to the petitioner. Going by the order impugned in this writ petition, it is seen that the petitioner was given several opportunities. However, considering the fact that the claim of the petitioner is that there is a genuine mistake committed in interchanging the figures relating to sale of products as well as sale of service and when such mistake is sought to be rectified and further considering the fact that the petitioner-Company is engaged in rendering maintenance service to highly sophisticated Cancer equipments at the Government Hospitals, this Court is of the view that an indulgence can be shown to the petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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