2019 (10) TMI 1009

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... affidavit filed by the State discloses that during the assessment year in question, the assessee filed its return of regular assessment of tax and did not opt for compounding. There is no merit in the contention that it had been wrongly subjected to tax - Petition dismissed. - Writ Tax No. - 134 of 2019 - - - Dated:- 21-10-2019 - Saumitra Dayal Singh, J. For the Peti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .06.2018 passed by the assessing authority is wholly without jurisdiction inasmuch as on 27.11.2017, the assessee had applied for compounding and had paid tax through compounding method. Thus, no regular assessment may ever have arisen under the Act. 4. During the assessment year in question, the assessee was engaged in running brick kiln. While the assessee claims that it had filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X