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2017 (9) TMI 1470 - HC - VAT and Sales TaxValidity of assessment order - discrepancy between the returns filed by the petitioner and the details in Annexure II filed by the other end dealers - non-production of the certificates to show that tax has been deducted at source - Held that: - the respondent / Assessing Officer has given due credit to the Forms R & T produced by the petitioner for the relevant assessment years and issued the certificates - issuance of the certificates alone will not suffice, since the assessment orders have to be consequently revised. Therefore, necessarily, the Assessing Officer has to pass revised assessment orders and in that regard, this Court is inclined to issue appropriate directions, by remanding the matters to the respondent, for passing fresh orders - matters are to be remanded to the respondent, this Court is of the view that an opportunity can be granted to the petitioner to raise objections to the "mismatch issue" - appeal allowed by way of remand.
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