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2017 (1) TMI 271 - HC - VAT and Sales TaxSurvey - Interest - Penalty - Held that: - it appears that none of the above certificates were before the AO and they have been obtained after the assessment was completed on 12.11.2008. I also notice that none of the certificates has been referred to by the DC(A) also in its order, and all the certificates do find place in the order of Tax Board only - Even the learned counsel for the assessee has provided the certificates during the course of final hearing before this court, and not filed in advance nor had given a copy to the counsel for the Revenue. In my view, though the assessment years are more than ten years old, but it would be appropriate to set aside the order of Tax Board and to remand the same to the Assessing Officer to take into consideration the same and to re-decide the issue afresh in the light of the material or any other material in this regard - Appeal allowed by way of remand.
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