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TMI Blog2023 (4) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had not claimed as expenditure the taxes, which were payable, and had remained unpaid in the period in issue i.e., AY 2016-17. For this purpose, the relevant documents, including the balance sheet for AY 2016-17 as on 31.03.2016, were furnished to the AO. Besides this, we are told, that challans concerning liquidation of the aforementioned statutory liability were also furnished. In sum, it was the petitioner s stand, that statutory dues concerning withholding tax, service tax and outstanding labour cess, in no circumstances, would constitute income chargeable to tax which had escaped assessment. We may note, that these are aspects which have not been dealt with by the AO, while passing the order u/s 148A(d) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is evident, this judgment was rendered in a matter involving the petitioner, albeit, concerning Assessment Year (AY) 2017-18. 5. Mr Chaudhuri says, that the issues involved in the instant writ petition also obtain in W.P.(C) 2115/2023. 6. The principal allegation against the petitioner is, that the Work Contract Tax (WCT), as compared to the previous Financial Years (FYs), has increased substantially, and that no payment has been made by the petitioner. 7. According to the Assessing Officer (AO), in the FY in issue i.e., FY 2015-16 [AY 2016-17], the petitioner had declared, as on 31.03.2016, statutory liability amounting to Rs. 8,51,65,846/-, whereas the statutory liability for the preceding FY was Rs. 1,16,27,466/-. Thus, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had escaped assessment. 11. We may note, that these are aspects which have not been dealt with by the AO, while passing the order dated 30.07.2022 under Section 148A(d) of the Act. 12. The AO, in the order dated 30.07.2022 has inter alia, in paragraph 8 and 9 stated the following: 8. The assessee further submitted that the company has duly declared its statutory liability as on 31.03.2016 of Rs. 8,51,65,846/- which were subsequently paid. These are as per books of accounts. These are as per audited balance sheet filed with the Dept. In the note no. 5 of the Audited Financials under the head Other Current Liabilities statutory liabilities have been duly reflected, it is Rs. 8,51,65,074/- as on 31.03.2016 and Rs. 1,16,27,446/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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