M/S. Anantabalia Traders vs. Assistant Commissioner Of Sales Tax
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
ORDER 03.01.2023 Order No.
1. An additional affidavit has been filed by the Petitioner stating therein that most of the taxes that have said to be due have already been paid by the Sellers. In other words, the Assessee has sought to justify the claiming of input tax credit.
Admittedly, these details were not available to the Assessing Officer (AO) who finalized the assessment by the impugned orders which have been challenged in these two writ petitions. In these circumstances, the Court considers it appropriate while setting aside the impugned assessment orders to remand the matter to the AO for a fresh examination of the details of the documents now produced
by the Petitioner-Assessee and to pass a fresh order of assessment. The matters will now be listed before the concerned Assessing Authority in Kendrapara Circle for directions on 20th February, 2023. 3. Accordingly, both writ petitions are disposed of in the above terms.
An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar) Chief Justice
(M.S. Raman) Judge S. Behera
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.