Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 646 - PUNJAB AND HARYANA HIGH COURTFraming of Assessment under Section 29(2)(c) of the PVAT Act, 2005 - period 2006-2007 to 2009-2010 - it is alleged that Assessing Authority, while framing assessment under Section 29(2) had not followed the procedure laid down under Section 29(5) of the Act, 2005 - HELD THAT:- In the present case, the tax has already been deposited by the appellant as observed by the Tribunal in order dated 31.05.2018 (Annexure A-8). Moreover, on merits, after examining the order dated 01.08.2012 passed by the Deputy Excise & Taxation Commissioner, (Appeals), U.T., Chandigarh, it is found that the assessment has been made after examining documents which were recovered during the inspection from the business premises of the appellant and not as a best Judgment Assessment. Even though the ETO, who had passed the impugned order, had been allotted ward No. 1 as per notifications (Annexures A-5 and A-5/A). However, it is not the case of the appellant that ETO was not competent to pass the assessment order with regard to residents of any ward. The Deputy Excise & Taxation Commissioner (Appeals) as well as the Tribunal had proceeded to examine the case on merits in detail and the order with respect to liability of the assessee to make payment of tax pursuant to the search conducted does not require any interference on facts as well as no substantial question of law arises to interfere with the finding of facts given by the Assessing Officer, Deputy Excise & Taxation Commissioner (Appeals) and the Tribunal. At this stage, no case is made out to remand the matter back to the concerned ETO of the ward to pass a fresh order on merits which has already been examined in detail by all the three authorities below. Hence, no substantial question of law arises to interfere in the case on the question of jurisdiction only as this Court is of the view that the matter will not be remanded back to the concerned Assessing Officer as the documents and evidence will remain same and no second opinion could have been formed with respect to the assessment made for the assessment years 2006-07 to 2009-10. Appeal dismissed.
|