9911796707
TMI Blog2025 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE MR. JUSTICE NANI TAGIA For the Appellant : Mr. Anurag Saurav, Advocate, Ms. Sharda Raje Singh, Advocate, Mr. Ankesh Bidhu, Advocate, Mr. Abhishek Kumar, Advocate, Mr. Abhishek Kumar, Advocate and Ms. Prity Kumari, Advocate For the Respondent/s : Mr. Standing Counsel 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with Annexure P-10 order rejecting his r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Bihar has been specifically shown in the annual return. 4. The learned Government Advocate argues from Assessing Officer's report that the Assessing Officer, in the rectification application, had called for the documents relating to the turnover in Tamil Nadu, which has been taxed in the said State. It is also noticed in the order now impugned, produced as Annexure P-10 that the taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20.08.2024 and find no statutory sanction for an assessment made of the 40% of the total turnover, which is taken as the taxable transaction within the State of Bihar. In that circumstance, we find absolutely no reason to sustain the order dated 20.08.2024 itself. On the above finding, we set aside the order of assessment (Annexure P/6) and order of rectification (Annexure- P/10). We direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
