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2018 (5) TMI 1652 - HC - VAT and Sales TaxRevision of assessment - reversal of ITC - suppression of facts - Application of mind by AO - Held that:- It is very rare feature that an assessing officer applies the mind to the judicial pronouncements and takes a proper decision, even at the pre-revision stage. This needs to be appreciated. However, in respect of the remaining defects, which were pointed out, the assessing officer has confirmed the proposal. If a little more effective exercise had been done by the assessing officer, there are chances that few of the other proposals could have been modified or deleted. Since the petitioner has relied upon a decision in support of the contention regarding commission received, and with regard to repairs and replacement charges, the petitioner has referred to the service tax remitted, and with regard to difference as per balance sheet and Form WW, the petitioner has furnished certain figures and stated that there is no discrepancies. The assessing officer would state in this regard that, the assessee did not produce corroborating records. If a notice had been issued to the assessee to produce corroborating documents, they could have produce the records or upon failure, adverse inference could have been drawn. Therefore, with regard to these issues, this Court is of the view that the matter can be remitted to the officer for fresh consideration. Writ petitions are disposed of by directing the petitioner to submit their objections to the impugned assessment orders by treating the same as show cause notices under the heads: - Commission received; Repairs and replacement charges; and Sales suppression on sales turnover difference as per balance sheet and Form WW. Petition disposed off.
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