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2016 (3) TMI 1407 - HC - Indian LawsSeeking compensation in the letter pending before the Finance Minister of Assam against its liability of Agricultural Income Tax for the assessment year 2014-15 - seeking adjustment of refund and interest - HELD THAT:- The petitioner is stated to have filed an application on 31-03-2014, under Section 39A of the Act before the Chief Secretary, Government of Assam, for remission of future tax liabilities with a copy endorsed to the Finance Minister of Assam. The respondent No. 4, however, did not consider the claim of the petitioner and passed the impugned Order of Assessment, dated 04-07-2015 and issued the impugned Notice of Demand, dated 01-09-2015 for the assessment year 2014-15. It is against the impugned order of assessment and the impugned notice of demand that this writ petition has been filed. The writ petition is disposed by directing the respondent authorities to consider the application of the petitioner filed under Section 39A of the Act and consider the question of taking such necessary action for adjustment of the assessed refund and interest that may be due to the petitioner from the assessment year 1986-87 to the assessment year 1992-93 and to make a fresh assessment in respect of the assessment year 2014-15.
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