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2013 (11) TMI 1514 - KARNATAKA HIGH COURTRectification of mistake - Held that:- Admittedly, the petitioner did not produce the books of accounts pursuant to the notice issued by the respondent in reassessment proceedings under section 39(1) of the Act. The petitioner thereafter filed an application dated November 11, 2013, seeking declined of the reassessment order. By endorsement dated November 14, 2013, the request for rectification has not been entertained by stating that as the petitioner had not produced the books of accounts for verification nor responded to the notice issued under section 39(1) of the Act and the reassessment has been made having no other alternative. The endorsement issued for rectification shows that there are no apparent mistakes in the reassessment order and therefore, the application for rectification cannot be considered. - As the reassessment order as well as the endorsement impugned in these writ petitions have been passed without looking into the books of accounts, the only relief that could be granted to the petitioner is, to permit its representative to appear before the respondent-authority, so that its application seeking rectification could be considered after verifying the books of accounts to be produced by the petitioner - Matter remanded back - Decided in favour of assessee.
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