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2009 (12) TMI 858 - GAUHATI HIGH COURTNon consideration of documents - Held that:- The revisional authority, as the impugned order dated September 12, 2008 would reveal, though had acknowledged the presence of the documents furnished by the petitioner in support of its plea, did not at all apply its mind thereto to ascertain the relevance or the probative value thereof, vis-a-vis the legal presumption envisioned in section 46(15)(d) of the Act. Its decision to sustain the impugned assessment is clearly based on the comprehension that the said legal presumption is absolute in terms and does not admit of any evidence to the contrary to rebut the same. In the opinion of this court, this approach being apparently erroneous and illegal has vitiated the impugned order, the same being extinctive of the petitioner's right recognised by section 46(15)(d) of the Act. In the above view of the matter, the impugned order dated September 12, 2008 is hereby interfered with and is thus set aside. The matter stands remitted to the Commissioner of Taxes, Assam, the revisional authority for a fresh decision in accordance with law and with particular reference to section 46(15)(d) of the Act. As the impugned order is determined to be transgressive of section 46(15)(d) of the Act, the plea against maintainability of the proceeding is not entertained. The petition is thus partly allowed.
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