Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 303 - UTTARAKHAND HIGH COURTBenefit of compounding scheme – Benefit of compounding scheme was not made available to assesse during assessment year in question only on ground that application made for obtaining benefit under said scheme during said assessment year was belated – Held that:- Tribunal vide impugned order held that it is undisputed that assessee had been given credit of said scheme in previous year – There is no fixed time-limit in scheme disclosing period of its enforceability and, accordingly, there remains sufficient basis for bona fide on part of assessee to believe continuance of previously opted compounding scheme during relevant year – Whereas, scheme has not been brought on record along with papers submitted with revision application – Therefore there is no reason to interfere – Decided against revenue.
|