2018 (10) TMI 1150 – KERALA HIGH COURT – TMI – Validity of assessment order – credit of tax paid – petitioner did not produce books of accounts when asked for – Held that:- It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had may have not been utilised for the petitioner laboured under an impression that Ext.P2 appellate order is conclusive and the assessment authority's demand for production of records travels beyond his remit as fixed in the appellate order.
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There is an element of ambiguity in the appellate order. In one breath, it accepts the petitioner's entire contention. In the other breath, it allows the assessing authority to examine the petitioner's p
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but observed as follows: As submitted by the learned Chartered Accountant, the contextual meaning has to be considered. It is also seen that none of the submissions on the above line have been taken before the assessing authority. The assessing authority is therefore directed to verify the above submissions. Once again and if the sale has suffered tax in the hands of the appellant, the assessing authority is directed to grant credit for the tax paid on the purchase by the appellant. 2. As the matter stood remanded, the assessing authority issued a notice to the petitioner requiring it to produce books of account. The petitioner did not produce. Instead it took the plea of limitation. Therefore, the assessing authority, for want of records,
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ent order for no valid reason except for the petitioner's conceding belatedly before this Court. She has also submitted that the petitioner has an efficacious alternative remedy. 5. Appealing as the Government Pleader's submissions is, I do not deem it desirable to relegate the petitioner to an appellate forum. After all, under Article 226 of the Constitution of India, it is a self-imposed limitation and, under justifiable circumstances, this Court can as well, disregard the plea of alternative remedy. I reckon, this is one such instance, where there is no lis to be adjudicated given the petitioner's concession. 6. It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he
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