Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 168 - GUJARAT HIGH COURTDemand of outstanding tax - department uploaded in its e-portal the status of outstanding demand against the petitioner for several assessment years - roof of no scrutiny assessment - Held that:- No definite reference to any order of assessment, reassessment or revisional order for the assessment year 2006-07 under which the said demand can be stated to have arisen. In plain terms, the department is unable to produce any order giving rise to such demand. The department has not refuted the petitioner’s contention that the return filed by the petitioner for the said assessment year 2006-07 was not taken in scrutiny and simply accepted under section 143(1) of the Act giving rise to refund as claimed by the petitioner. There is nothing on the record to suggest that any order of reassessment was thereafter passed by the department or that any revisional order was passed by the Commissioner raising such substantial tax demand. In absence of any evidence produced by the department, atleast as of now we shall have to accept the petitioner’s contention that the return was accepted without scrutiny and that thereafter no order of reassessment or revisional order was passed by the competent authority raising such tax demand. The respondents are directed to delete the demand of ₹ 1,08,31,405/- for the assessment year 2006-07. - Decided in favour of assessee.
|