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2013 (10) TMI 135 - HC - Service TaxTransfer of Pending Assessments to Concerned Jurisdictional Office – Held that:- The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered - In similar circumstances, in many cases, pending assessment/proceedings have been transferred - In response to the request of the petitioner to furnish information under the Right to Information Act, the respondents have furnished information as per Annexures-'L', 'N' and 'Q' - They show that in respect of some Companies who have opted out of LTU scheme, pending assessments/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction. Insofar petitioner was concerned, the request was not considered for the reason that the assessment for the year 2009-10 was not completed and the petitioner had approached the court - Keeping in view, Annexures 'L' 'N' and 'Q' which show that pending assessment/proceedings have been transferred from LTU jurisdiction to the normal jurisdiction, it was proper to direct the first respondent to consider the request of the petitioner in the light of Annexures -'L', 'N' and 'Q' - the first respondent was directed to consider the request of the petitioner vide Annexure 'E', keeping in view the communications at Annexures -'L', 'N' and 'Q' and section 127 of the Income Tax Act.
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