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M/S Stuti Enterprises v. State Of U.P. & Others - WRIT TAX No. 1439 of 2006 [2006] RD-AH 16132 (15 September 2006)


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Civil Misc. Writ Petition (Tax) No. 1439 of 2006

Hon'ble Sushil Harkauli, J.

Hon'ble Vikram Nath, J.

The petitioner's assessment was made conditional upon producing Forms III A and Forms III B. the petitioner produced certain forms on the basis of which certain relief had been granted. However, according to the petitioner's case, the forms so produced by the petitioner covered an amount of about Rs. 41 lakhs whereas, the assessing authority has held that the produced forms covered an amount of about Rs. 37 lakhs only.

According to the petitioner, certain forms submitted by the petitioner have been overlooked, because the order was passed without hearing the petitioner and the petitioner was deprived of the opportunity of pointing out the correct factual position to the assessing officer.

If the contention of the petitioner is correct, the petitioner should apply under section 22 for rectification of the order. If such an application is made by the petitioner, the assessing authority will examine the claim of the petitioner, which would now be set forth in writing in the application to be given by the petitioner along with certified copy of the order so that no oral arguments are necessary in the matter. The application will contain a complete chart of the forms  which were submitted and the amounts covered by each form. If such an application is moved within ten days from today, the assessing officer will pass appropriate reasoned order within a further period of three weeks. If the application is moved within the time given above, the recovery pursuant to the demand note will not take place till the assessing officer passes the order in accordance with this judgment.

The writ petition is disposed of as above.

Dated: 15.9.2006



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