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2011 (6) TMI 717 - HC - Income TaxWhether the respondent-authority did not take into consideration the aspect that it had no right to go beyond the date of past checking/previous checking and that what the authority was required to do is to check the situation that existed on the date of the visit, that is, on July 15, 2003? Held that:- As on the last date when the checking took place prior to the checking in question, it appears that nothing wrong was found. However, in relation to the checking carried out on July 15, 2003 the authority has considered a period of more than six months prior to the date of checking, for the purpose of computation of tax, despite the fact that previous checking had taken place in relation to the said period. Thus, in the light of the above referred decisions of this court, it was clearly not permissible for the respondents to work out the entertainment tax and penalty for the period prior to the date of the previous checking. Thus the petition is partly allowed and the matter is remanded to the revisional authority for consideration of the revision, particularly the aforesaid contention and the principle laid down in the aforesaid orders of this court.
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