9911796707
TMI Blog2021 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ct' for short) has been filed by the appellant against order dated 08.06.2015 passed by the Additional Commissioner of Commercial Taxes, by which the Additional Commissioner of Commercial Taxes has set aside the order passed by the Joint Commissioner of Commercial Taxes dated 14.03.2011 and has restored the orders of re-assessment passed by the adjudicating authority dated 30.06.2010. The tax periods in question pertain to 01.4.2008 to 31.3.2009 and 01.04.2009 to 31.03.2010. The appeal was admitted by a bench of this court vide order dated 29.06.2018 on the following substantial questions of law: (i) Whether the revisional authority was justified in reversing the order of the First Appellate Court on the basis of facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not deducted Tax at Source on purchase of sand, stone, timber, ply wood etc. The appellant filed objections to the proposal made in the notice and stated that the amount collected for civic amenities is not exigible to Value Added Tax as predominant object is to sell residential layouts. 3. The Commercial Tax Officer revised the orders of assessment for the period from the period from 01.04.2008 to 31.03.2009 and 01.04.2009 to 31.03.2010 by order dated 30.06.2010 and levied the tax on estimated contract receipts at the rate of 4% under the composition scheme and levied interest and penalty on the turnovers. The assessee thereupon filed an appeal before the Joint Commissioner of Commercial Taxes who by an order dated 14.03.2011 partly al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority ought to have appreciated that the first Appellate Authority rightly recomputed the tax liability by extending the benefit of input tax credit and deduction of payments made to sub contractors in accordance with law and same therefore, cannot be treated either as erroneous or prejudicial to the interest of the revenue. In support of aforesaid submissions, reliance has been placed on decisions in COMMISSIONER OF INCOME TAX AND ANOTHR VS. D.G.GOPALA GOWDA, ITA NO.1422/2006 DATED 05.03.2013, M/S INFINITE BUILDERS AND DEVELOPERS VS. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE II, STA No.59/2009 dated 30.05.2013. 5. On the other hand, learned Additional Government Advocate submitted that the order passed by the Additional Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
